UC-NRLF 


SB    13    E7S 


A  REPORT 


Upon  the  Business  and  Financial 
:       Administration  of  the  Harrisburg 
School  District 


J  Prepared  for  the  J 

j  I 

Harrisburg  Chamber  of  Commerce 
HARRISBURG,  PENNSYLVANIA 

•  by  the 

BUREAU  OF  MUNICIPAL  RESEARCH 

NEW  YORK  CITY 

Under  th^  direction  of  the  Civic  Committee  of  the 
Chamber  of  Commerce 

A.  C.  Stamm,  Chairman,  Robert    McCormick,      George  A.  Shremer. 
Robt.   A.    Enders,  Warwick  M.  Ogelsby,   John   F.  Sweeney, 

Fiancls  J.   Hall,  Samuel    F.    Rambo,      John    Fox    Weiss. 

OFFICERS. 

David    E.    Tracy,  Edward  L.  McCoIgin,    Charles  W.  Burtnett, 

President.  Secretary.  1st  Vice  President. 

Arthur    D.    Bacon,  Robert    McCormick, 

2nd    Vice   President.  Treasurer. 


GIFT   OF 


REPORT 


ON  A 


Survey  of  the  Organization  and 
Administration  of   the 
•  Public  Schools 


OF 


Harrisburg,  Pa. 


PREPARED  BY  THE 

Bureau  of  Municipal  Research 

NEW  YORK 

FEBRUARY-MAY,  1917 


THE  TELEGRAPH   PRINTING  COMPANY 
HARRISBURG,  PA. 


BUREAU  OF  MUNICIPAL  RESEARCH 
NEW  YORK 


June  1,  1917 

Mr.  E.  L.  McColgin,  Secretary, 

Harrisburg  Chamber  of  Commerce, 
Kunkel  Building,  Harrisburg,  Pa. 

Dear  Sir : 

'In  compliahce  with  the  instructions  of  the  Harrisburg 
Chamber  of  Commerce,  we  have  made  a  survey  of  the  organi- 
zation and  administrative  methods  of  the  city's  school  system 
and  beg  to  submit  our  report  herewith. 

Very  truly  yours, 

(Signed)  Herbert  R.  Sands, 

Director  of  Field  Work. 


A  ri  o  P  f\  €\ 


CONTENTS. 

Page. 

Introduction  and  summary,  7 

General  Administration,    8 

Construction,  Maintenance  and  Operation  of  Buildings,   . .  10 

Finances  and  Accounts,    11 

Purchase,  Storage  and  Issuance  of  Supplies, 11 

I. — General  Organization  and  Functions  of  the  Board  of  School 

Directors,     13 

Actions  of  the  Board  and  Committee  Analyzed,  22 

General  Criteria  of  the  Work  of  a  Board  of  School  Direc- 
tors,       28 

Criticism  of  the  Organization  and  Procedure  of  the  Board,  31 

The  Budget  as  a  Means  of  Control  and  Publicity, 42 

Ii. — Construction,  Operation  and  Repair  of  Buildings,  

Construction,     

Business  Methods  Relating  to  Construction  Work, 60 

Engineering  Features  of  School  Plants,  61 

Repair  and  Operation  of  Building, 68 

Repair  of  Buildings  and  Equipment, 68 

Janitorial  Care  and  Operation  of  Buildings,   80 

Some  Conditions  in  Buildings  Which  Should  be  Remedied,  95 

III. — Purchase,  Storage  and  Issuance  of   Supplies, 99 

Organization 

Purchasing,    101 

Stores,     115 

IV. — Finances  and  Accounts,    121 

Organization,     121 

Present  and  Proposed  Accounting  Systems,  125 

Revenues  and  Revenue  Accounting,   138 

Expenditure  Documents  (Other  than  1  Payrolls),     152 

Payrolls  and  Payroll  Accounting,   161 

School  Debt,   169 

Auditing,    179 

V. — Teachers'  Retirement  Fund, 180 

Appendix  "A,"    183 

Appendix  "B,"    186 

Appendix  "C,"    .                       208 


Introduction  and  Summary 

Scope  and  Method  of  the  Survey 

This  report  deals  with  the  organization  and  the  proced- 
ure followed  in  administering  the  physical  and  business  func- 
tions, and  in  providing  for  the  general  regulation  and  control 
over  all  of  the  activities  of  the  school  district  of  Harrisburg. 
While  no  inquiry  was  made  into  the  work  niethods  of  the  dif- 
ferent educational  services,  i.  e.,  instruction,  medical  inspec- 
tion, enforcement  of  attendance,  etc.,  yet  the  general  organiza- 
tion for  the  administering  of  these  services  and  the  relation 
thereof  to  the  business  and  physical  administration  of  the 
schools  has  at  all  times  been  taken  into  account.  Both  the  criti- 
cisms and  recommendations  of  this  report  are  made  in  the  light 
of  what  is  deemed  necessary  in  order  to  produce  a  well  bal- 
anced and  regulated  school  system  for  Harrisburg.  Due  to  the 
limit  of  the  scope  of  the  survey,  this  report  necessarily  gives 
much  consideration  to  the  construction  of  buildings,  purchase 
of  supplies,  maintenance  of  accounts,  rendering  of  statements, 
etc.  However,  it  is  realized  that  no  school  system  exists  only 
for  these  particular  purposes.  The  real  and  primary  object  of 
any  school  system  is  the  provision  of  efficient  instruction  for  the 
children  of  the  school  district.  With  this  in  mind,  therefore, 
any  form  of  organization  or  procedure  in  connection  with  the 
general  control,  the  business,  or  the  physical  administration  of 
the  school  system  which  tends  to  inhibit,  retard,  or  to  make 
less  important  the  real  end  and  aim  of  the  schools,  has  been 
criticised. 

In  securing  the  information  upon  which  this  report  is  based, 
the  minutes  of  the  board  for  the  last  five  years  (1912-16)  and 
the  minutes  of  each  committee  from  January  16th  to  March, 
1917,  were  studied  intensively.  The  minutes  of  the  board  and  the 
four  committees  for  the  months  October  and  November,  1916. 
were  carefully  analyzed  and  the  different  actions  were  tabulated. 
At  least  one  meeting  of  the  board  and  each  of  its  committees 
was  attended  during  the  period  of  the  survey,  February  13th- 
March  24th. 

7 


A  careful  study  was  also  made  of  the  organization  and  func- 
tions of  the  school  system  as  set  forth  in  the  state  education 
laws  and  the  rules  and  regulations  of  the  board.  Each  of  the 
three  members  of  the  survey  staff  in  Harrisburg  was  in  daily 
contact  with  either  the  president,  certain  members  of  the  board, 
the  secretary  or  the  superintendent.  More  than  three-fourths 
of  the  school  houses  were  visited  where  the  building  and  the 
operating  plants  were  inspected  and  conferences  held  with  the 
respective  principals  and  janitors. 

The  findings  and  recommendations  of  this  report  were  dis- 
cussed and  approved  in  a  conference  between  members  of  the 
survey  staff,  the  civics  committee  of  the  Harrisburg  Chamber  of 
Commerce,  and  the  president,  superintendent,  secretary  and 
chairman  of  the  finance  committee  of  the  board  of  school  direc- 
tors. 

The  Bureau  of  Municipal  Eesearch  desires  to  make  a  matter  of 
record  its  appreciation  of  the  splendid  co-operation  which  was 
given  the  survey  staff  continuously  throughout  the  conduct  of  the 
survey  by  each  and  every  official  and  employee  of  the  school 
system.  Such  co-operation  was  at  all  times  given  zealously  and 
in  many  cases  at  the  sacrifice  of  their  own  time. 

General  Administration 

The  present  organization  and  procedure  obtaining  in  the  Har- 
risburg school  district  by  means  of  which  the  provisions  of  the 
state  school  law  are  carried  out  has  developed  (1)  in  accord- 
ance with  statutory  restrictions  and  prescriptions,  and  (2)  by 
accretion  rather  than  as  the  result  of  constant  readjustment  of 
the  old  organization  or  a  realignment  of  functions  in  order  to 
accommodate  the  several  new  and  increasing  activities. 

That  the  responsibility  for  the  conduct  of  the  school  system  is 
at  the  present  time  widely  diffused  among  the  board,  commit- 
tees, members  of  the  board,  secretary,  superintendent,  etc.,  is 
largely  ascribable  to  the  present  state  law  which  does  not  ex- 
pressly permit  the  superintendent  of  schools  to  be  the  real  re- 
sponsible leader  of  the  school  system. 

In  spite  of  the  fact  that  during  the  last  ten  years  the  expendi- 
tures of  the  system  have  grown  100  per  cent,  the  school  popu- 


lation  nearly  25  per  cent,  and  many  new  activities  have  been 
added,  there  has  been  no  appreciable  corresponding  change 
either  in  the  number  of,  personnel  of,  or  in  the  practices  fol- 
lowd  by  the  central  office  staff.  The  effect  of  this  has  been 
that  (1)  responsibility  has  been  diffused  among  the  several 
executives  and  board  officials,  (2)  the  central  office  staff  has 
been  greatly  overworked,  (3)  it  has  not  been  possible  to  secure 
proper  information  upon  which  to  base  administrative  policies. 

The  board,  its  committees  or  the  individual  members  as  well 
as  the  executive  staff  are  most  conscientious  and  zealous  with 
respect  to  their  work,  in  fact  the  willingness  of  each  official  to 
take  a  practical  part  in  the  administration  of  the  schools  is  in- 
deed extraordinary.  There  is  a  tendency  on  the  part  of  all  to 
"volunteer"  their  services  and  to  perform  functions  for  which 
the  others  should  be  held  wholly  responsible.  Thus  we  find  that 
the  board  or  its  committees,  or  its  principals,  have  assumed 
functions  which  should  be  performed  by  their  executives.  Secre- 
taries keep  records  and  render  statements  which  should  be  the 
duty  of  the  treasurer  or  the  superintendent.  The  direct  result 
of  this  has  been  that  (1)  prompt,  definite  and  responsible  action 
has  been  lacking,  (2)  the  paid  experts  have  been  ignored  in  the 
initiation  of  plans  and  the  execution  thereof. 

In  criticising  the  general  organization  and  procedure  of  the 
board,  its  committees  and  executives,  certain  principles  or  stand- 
ards for  the  organization  of  their  work  are  laid  down  in  this  re- 
port. Briefly,  these  principles,  which  it  is  believed  will  make 
for  efficient  and  responsible  administration,  are  as  follows : 

1 — The  executive  (preferably  one  executive)  should  be  re- 
sponsible for  the  initiation  and  the  execution  of  plans. 

2 — The  board  should  be  responsible  for  the  critical  review  and 
appraisal  of  the  plans  and  work  of  the  executives. 

3 — The  board  is  accountable  at  all  times  to  the  electorate  and 
therefore  should  keep  it  constantly  informed. 

Wherever  the  findings  of  the  survey  indicated  that  the  present 
general  organization  deviated  from  the  above  principles,  such 
conditions  are  pointed  out  and  the  necessary  remedial  measures 
are  indicated. 

9 


In  brief  the  major  recommendations  with  reference  to  the  gen- 
eral administration  are — 

1 — That  the  committees  of  the  board  be  abolished. 

2 — That  a  dual  executive  system  be  established  (until  proper 
legislation  can  be  secured  by  virtue  of  which  the  superin- 
tendent of  schools  will  become  the  chief  executive). 

3 — That  the  board  modify  its  procedure  so  as  to  be  able  to 
consider  only  the  essentials  of  the  school  administration, 
and  that  it  give  more  attention  to  the  reports  of  its  chief 
executives. 

4 — That  the  board  adopt  a  more  scientific  form  and  definite 
procedure  with  regard  to  the  making  of  its  budget. 

5 — That  the  administrative  year  be  made  coterminus  with  the 
fiscal  year  in  order  for  the  people  of  the  school  district  to 
be  able  to  place  responsibility  for  failures  or  successes  of 
any  one  school  administration. 

Construction,  Maintenance  and  Operation 
of  Buildings 

The  survey  discovered  that  the  building  problem  of  the  board 
has  not  been  handled  on  the  broad  lines  warranted  by  the  mag- 
nitude and  importance  of  this  subject: 

1 — Too  many  small  cheap  buildings  have  been  built.  In  some 
parts  of  the  city  these  are  located  in  close  proximity  to 
one  another. 

2 — Standards  of  construction  have  been  years  behind  the 
times. 

3 — The  financial  program  of  the  board  with  reference  to  new 
construction  does  not  seem  to  have  been  well  propor- 
tioned to  the  resources  of  the  city. 

4 — The  board  has  taken  upon  itself  responsibility  for  certain 
technical  phases  of  construction  instead  of  delegating 
such  matters  to  technically  trained  men  and  holding 
them  responsible. 

10 


Better  supervision  over  the  repair  and  operation  of  buildings 
is  greatly  needed.  It  was  found  that  the  administrative  pro- 
cedures relating  to  this  phase  of  the  board's  management  prob- 
lem present  much  opportunity  for  improvement.  Here  also  'the 
board  has  been  assuming  responsibility  for  the  solution  of  cer- 
tain technical  matters  which  it  is  not  qualified  to  assume,  while 
other  phases  of  plant  care  and  operation,  the  study  of  which 
would  undoubtedly  result  in  substantial  economies,  have  been 
neglected. 

The  present  organization  of  the  board  is  not  well  adapted  to 
cope  with  the  problem  of  building  management,  which  involves 
an  annual  expenditure  of  over  $65,000.  The  chief  recommenda- 
tion of  the  report  bearing  upon  this  subject  is  that  a  competent, 
broad  gauge  superintendent  of  buildings  and  grounds  be  em- 
ployed. 

Finances  and  Accounts 

The  chapter  on  "Finance  and  Accounts "  briefly  describes  the 
present  bookkeeping  methods,  discusses  them  critically,  and 
sets  forth  definite  recommendations  for  an  adequate  accounting 
system.  The  chapter  is  largely  critical  for  the  reason  that  the 
present  methods  are  so  woefully  inadequate.  It  shows  that  in 
failing  to  maintain  a  general  ledger  arid  other  subsidiary  rec- 
ords necessary  to  produce  complete  operating  statements  and  a 
balance  sheet,  the  board  lacks  much  of  the  current  information 
almost  essential  for  efficient  administration  of  the  school  dis- 
trict. It  likewise  shows  that  the  present  situation  presents  no 
complication  but  what  can  be  easily  corrected.  The  solution  is 
the  adoption  of  a  comparatively  simple  system  of  accounts,  sim- 
ilar to  that  found  in  progressive  municipalities  and  corpora- 
tions. Such  a  system  is  fully  described  herein. 

Purchase,  Storage  and  Issuance  of  Supplies 

The  purchase,  storage  and  issuance  of  supplies  presents  a 
problem  large  enough  to  warrant  consideration  in  a  separate 
chapter.  Considering  the  lack  of  sufficient  help  and  storage 
facilities,  the  serious  inconvenience  resulting  from  certain  feat- 

11 


ures  of  board  administration,  and  other  handicaps,  the  pur- 
chase, storage  and  issuance  of  supplies  has,  in  general,  been 
fairly  well  managed.  There  is,  however,  need  for  much  improve- 
ment and  it  is  therefore  the  purpose  of  this  chapter  to  present 
in  detail  the  defects,  showing  at  the  same  time  both  the  ex- 
pense and  inconvenience  resulting  therefrom,  and  ways  and 
means  by  which  they  may  be  eliminated. 


12 


GENERAL  ORGANIZATION  AND  FUNCTIONS 
OF  THE  BOARD  OF  SCHOOL  DIRECTORS 

Outline  of  General  Organization. 

According  to  the  state  education  laws  of  Pennsylvania 
"every  city,  incorporated  borough  or  township  constitutes  a 
separate  school  district."  The  school  district  of  Harrisburg  is 
one  of  the  second  class,*  having  a  population  of  72,000 — 1910 
census. 

The  state  education  law  states  that  a  school  district  is  a  body 
corporate,  the  affairs  of  which  are  supervised  and  controlled  by 
a  board  of  school  directors  who  "shall  establish,  equip,  furnish 
and  maintain  ....  elementary  schools  and  ....  additional 
schools  and  departments  for  the  education  and  recreation  of  the 
persons  residing  in  such  districts."  In  order  to  provide  for  an 
official  staff  the  law  specifies  that  the  board  "shall  annually 
elect  a  secretary,  treasurer,  tax  collector  and  a  district  superin- 
tendent (superintendent  of  schools)  and  may  appoint  a  solicitor 
and  such  other  appointees,  clerks  and  employees  as  it  may  deem 
proper. ' ' 

It  is  under  the  above  general  provisions  of  the  state  educa- 
tion law  that  the  Harrisburg  school  district  is  organized,  di- 
rected and  controlled.  The  board  of  school  directors  of  Harris- 
burg is  composed  of  nine  members,  three  elected  bienially  at 
large  who  serve  for  a  term  of  six  years.  At  the  present  time 
the  work  <of  the  district  is  performed  by  a  supervising  and 
teaching  staff  of  some  330,  and  officers,  clerks  and  other  em- 
ployees numbering  about  50.  The  total  annual  expenditure  for 
meeting  the  current  needs  in  1916  was  approximately  $600,000. 

*School  districts  are  divided   into  four  classes: 

1st  class — those  districts  having  a  population  of  500,000  or  more; 
2d  class — those  districts  having-  a  population  of  between  30,000  and 

50,000; 
3d  class — those  districts  having  a  population  of  between  5,000  and 

30,000; 
4th   class — 'those   districts   having  a  population   of   less  than   5,000. 

13 


This  sum  was  applied  to  the  instruction  and  welfare  of  some 
12,000  pupils. 

The  organization  of  the  district  may  be  said  to  consist  of  two 
groups  of  officials — (1)  the  legislative  organization,  i.  e.,  the 
board  and  its  committees;  (2)  the  executive  organization,  i.  e., 
the  officers  and  executives  of  the  board.  These  groups  are  con- 
stituted as  follows: 

Legislative  organization  consists  of  the  board  of  school  direc- 
tors— 9  members.  The  organization  of  the  board  is  as  follows : 

Committee  on  finance — 4  members  and  president  ex  officio. 
Committee    on    buildings    and    grounds — 4    members    and 

president  ex  officio. 
Committee   on   text  books   and   supplies — 4   members    and 

president  ex  officio. 
Committee    on    teachers,    examinations    and    transfers — 4 

members  and  president  ex  officio. 
Retirement  board — 2  members  of  the  board,  2  members  of 

the  teaching  staff,  and  president  ex  officio. 

Executive  organization  consists  of— 

Secretary. 

Treasurer  and  collector. 

Solicitor. 

Superintendent  of  schools. 

General  repairman. 

This  organization  with  its  administrative  relations  is  graphi- 
cally set  forth  in  chart  No.  1. 


14 


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Committees  of  the  Board* 

According  to  the  rules  and  regulations  of  the  board,  the 
principal  functions  of  the  committees  are  distributed  as  fol- 
lows: 

1 — Committee  on  finance. 

Settles  the  accounts  of  the  tax  collector  and  the  treasurer 
and  reports  thereon  to  the  board. 

Submits  to  the  board  estimates  of  receipts  and  expendi- 
tures for  the  ensuing  year. 

Suggests  changes  necessary  in  the  financial  procedure  of 
the  district. 

Receives,  examines  and  expresses  judgment  as  to  payment 

of  bills  and  claims  against  the  board. 
2 — Committee  on  buildings  and  grounds. 

Has  general  supervision  of  all  school  buildings  and  grounds 
of  the  district. 

Inquires  into  the  sanitary  condition  of  buildings  and  sug- 
gests measures  relative  to  the  safety  and  health  of  the 
pupils  and  teachers. 

Inspects  buildings  with  regard  to  repair  needs  and  the  ac- 
ceptance of  repair  work. 

Recommends  awards  and  contracts  for  construction  work. 
3 — Committee  on  text  books  and  supplies. 

Has  general  supervision  over  the  purchase,  storage  and  is- 
suance of  all  text  books,  supplies  and  equipment. 

Makes  the  inspection  to  ascertain  the  conditions  and  usage 
thereof. 

Recommends  awards  and  contracts  for  supplies  and  equip- 
ment. 
4 — Committee  on  teachers,  examinations  and  transfers. 

Has  general  charge  of  the  examination,  transfer  and  dis- 
cipline of  pupils. 

Equalizes  with  the  superintendent  the  distribution  of  pu- 
pils in  the  district  and  fixes  their  classification. 

Directs  how  and  by  whom  examinations  may  be  conducted, 
passes  upon  qualifications  of  pupils  for  promotion  and 
gradation. 

*In  Chart  No.  2  are  indicated  the  administrative  relations  yj-hich  the 
committees  bear  to  the  several  officers  or  executives  of  the  board. 

17 
C  of  C — 2 


Has  general  supervision  over  the  work  of  the  medical  in- 
spection and  the  attendance  departments. 

Executives  of  the  Board. 

1 — Secretary. 

Attends  the  meetings  of  the  board  and  its  committees,  and 
performs  all  secretarial  duties  in  connection  with  such 
meetings. 

I  his  custody  of  the  records,  documents,  etc.,  of  the  board. 

Prepares  annual  and  other  periodical  financial  and  satis- 
tical  reports. 

Maintains  the  accounts  of  the  district,  prepares  payrolls 
and  acts  as  paymaster. 

Prepares  and  signs  orders  on  the  treasurer. 

Maintains  accounts  with  the  treasurer  and  the  school  tax 
collector. 

Prepares  the  school  tax  duplicates  for  the  district. 

Has  general  supervision  of  all  the  business  affairs  of  the 
district,  issuing  all  orders  for  work  to  be  done  and  ma- 
terials or  supplies  to  be  furnished. 

Maintains  a  list  of  the  non-resident  pupils. 
2 — School  tax  collector  and  treasurer. 

Is  responsible  for  the  receipt,  custody  and  disbursement  of 
all  school  funds,  including  the  state  school  appropria- 
tions. 

Reports  monthly  to  the  board  relative  to  receipts  and  dis- 
bursements. 
3— Solicitor. 

Furnishes  legal  opinion  and  advice  to  the  board. 

Approves  contracts  and  bonds  issued. 
4 — General  repairman. 

Makes  and  directs  such  repairs  and  improvements  as  are 
ordered  by  the  board  through  the  secretary. 

Reports  monthly  to  the  board  and  submits  annual  state- 
ments  on   the   condition   of  school   property,   suggesting 
such  repairs  and  improvements  as  are  necessary. 
5 — Superintendent  of  schools. 

Has  entire  supervision  of  the  public  schools  of  Harrisburg. 

18 


Visits  schools,   investigates  cases   of  misconduct  of  pupils, 

complaints  of  teachers  and  parents. 
Has  general  supervision  of  the  promotion  of  pupils,  their 

health  and  the  enforcement  of  the  compulsory  education 

and  the  child  labor  laws. 

The  Board  at  Work. 

The  board  of  school  directors  holds  regular  meetings  on 
the  first  and  third  Friday  of  each  month,  excepting  in  the  sum- 
mer when  regular  meetings  are  held  on  the  first  Friday  of  July 
and  the  third  Friday  of  August.  During  the  year  1916  the 
board  of  directors  held  two  special  meetings.  The  extent  to 
which  the  board  has  been  holding  special  meetings  has  tended 
to  diminish  within  the  last  five  years.  This  is  probably  due  to 
the  fact  that  the  number  of  meetings  of  the  committees  has  in- 
creased, as  is  shown  in  tables  2-a  and  2-b  and  diagram.  The  at- 
tendance of  the  members  at  the  meetings  of  the  board  has  been 
uniformly  good,  the  percentage  of  attendance  during  1916  being 
90.2. 

These  meetings  last  on  the  average  from  two  to  two  and  one- 
half  hours.  No  calendar  of  the  meeting  is  prepared  for  the 
members;  the  matters  to  be  considered  in  the  meetings  are  an- 
nounced seriatim  by  the  secretary.  Reports  of  the  committees 
are  set  forth  in  the  form  of  resolutions  and  each  member  is  pro- 
vided at  the  meeting  of  the  board  with  a  copy  of  each  report. 
On  the  reading  of  each  report  the  board  votes  on  the  adoption 
of  these  resolutions.  It  is  a  rare  exception  if  the  reports  of  the 
committee  are  not  approved  by  the  board.  Communications  are 
also  read  by  the  secretary. 

It  was  formerly  the  custom  for  the  secretary  to  read  each  and 
every  bill  to  be  approved  by  the  board.  This  meant  that  the 
board  was  compelled  to  listen  to  some  one  hundred  to  one  hun- 
dred and  twenty  items  of  expenditures.  At  the  present  time 
these  items  are  summarized  under  the  appropriation  titles  and 
the  totals  are  approved.  Each  member  is  provided  with  a  copy 
of  the  monthly  reports  of  the  treasurer  (receipts  and  disburse- 
ments, appropriation  balances,  etc.).  These  reports  are  read  by 
the  secretary.  Monthly  reports  of  the  superintendent  are  refer- 

19 


red  to  as  having  been  presented,  but  they  are  not  read,  neither 
are  the  members  furnished  with  copies  thereof. 

The  members  of  the  board  are  seated  at  separate  desks  ar- 
ranged in  a  semi-circle  located  opposite  and  somewhat  removed 
from  the  president.  The  whole  arrangement  is  one  which,  while 
it  admits  of  a  better  control  by  the  president  in  maintaining 
order  and  decorum,  appears  to  engender  such  a  sense  of  august- 
ness  and  dignity  as  might  tend  to  prevent  full  and  free  discus- 
sion of  matters  which  come  before  the  board  for  decision.  On 
the  other  hand,  members  are  in  the  habit  of  rising  and  address- 
ing the  chair  in  a  strictly  parliamentary  fashion  on  subjects 
which  many  times  are  of  little  significance. 

'The  Committees  at  Work. 

During  1916,  the  committees  of  the  board  held  meetings 
on  the  average  of  about  once  a  month.  The  attendance  at  the 
several  meetings  differs  greatly.  Thus,  the  attendance  of  the 
committee  on  teachers,  examinations  and  transfers  was  not  so 
good  as  the  attendance  at  the  meetings  of  the  other  three  com- 
mittees. These  facts  are  shown  in  the  table  following: 

Table  1. 

Table  Showing  Attendance  at  Board  and  Committee  Meetings 
Held  During  Year  1916. 


to  S  «  S  S  fcn-rf 

t-    r-  ;-.    0>  <1>    M^ 

MEETING 


II 


h-,i^  >7  ^  n    ^  ^  ^"^  n 

f-<  £•<  PH  "^  l*i 

Board  24  9  216  195  90.2 

Finance  committee  ...  14  4*  56  49  82.5 

Committee  on  text  books 

and  supplies  14  4*  56  49  82.5 

Committee  on  buildings 

and  grounds  16  4*  64  54  84.3 

Committee  on  teachers, 

examinations        and 

transfers   13         4*  52          41         79. 

*Not   including   president   as    ex-officio   member. 

20 


In  the  above  table  it  is  to  be  noted  that  the  attendance  at 
none  of  the  committee  meetings  is  as  good  as  that  of  the  board, 
and  that  the  attendance  at  the  meetings  of  the  business  com- 
mittees (finance,  buildings,  supplies)  is  better  than  that  of  the 
education  committee  (committee  on  teachers,  examinations  and 
transfers). 

It  may  be  said  that  there  has  been  a  decided  tendency  in  the 
board  to  increase  appreciably  during  the  last  five  years  the 
number  of  committee  meetings.  This  has  been  probably  due  to 
the  fact  that  increase  in  the  board's  business  has  been  such  that 
more  committee  action  was  deemed  necessary,  or  that  the  mem- 
bers of  the  board  felt  that  a  closer  supervision  should  be  main- 
tained over  the  executives  and  the  activities  of  the  school  district 
by  means  of  more  frequent  committee  meetings.  The  extent  to 
which  the  board  and  its  committees  have  met  during  each  year 
of  the  last  five  years  is  shown  in  Tables  2-a  and  2-b. 

Table  2-a. 
Number  of  Meetings  of  the  Board  and  Its  Committees. 

MEETING  1912    1913    1914   1915    1916 

Board  of  directors,   27         26         29         30         24 

Finance   committee    13         12         13         12         14 

Committee  on  buildings  and 

grounds  4  2  0  3  16 

Committee  on  text  books 
and  supplies  0  0  0  4  14 

Committee  on  teachers,  ex- 
aminations and  transfers.  3  4  10  10  13 

Total  number  of  meetings        47         44        52         59         81 

Table  2-b. 
Committee  Meetings  Summarized  Functionally. 

MEETING  1912    1913    1914   1915    1916 

General    administration 27  26  29  30  24 

Business  and  physical  ad- 
ministration    17  14  13  19  44 

Educational  administration.  3  4  10  10  13 

Total  number  of  meetings         47         44         52         59         81 

21 


In  table  2-b  the  data  is  grouped  to  show  the  extent  to  which 
the  attention  of  the  board  has  been  directed  to  the  general  ad- 
ministration (meetings  of  the  board),  the  business  and  physical 
administration  (meetings  of  the  finance,  building  and  supply 
committees)  and  to  the  educational  administration  (meetings  of 
the  committee  on  teachers,  examinations  and  transfers). 

It  will  be  noted  from  these  tables  and  diagram  that  while 
the  tendency  in  the  activities  along  the  lines  of  general  adminis- 
tration has  decreased,  the  activities  incident  to  the  supervision 
of  the  executive  departments  of  the  board  have  increased.  In 
other  words,  it  may  be  said  that  it  is  becoming  more  and  more 
the  tendency  of  the  board  to  pay  attention  to  the  particular 
details  of  administration  rather  than  to  the  general  or  legisla- 
tive features. 

With  the  exception  of  the  meetings  of* the  teachers'  commit- 
tee, the  general  characteristic  of  these  committee  meetings  is  that 
they  deal  largely  with  the  direction  of  the  executives  in  carrying 
out  the  details  of  their  work  and  responsibilities.  It  was  ob- 
served that  the  secretary  asked  permission  to  have  certain  things 
done  which  by  the  nature  of  his  own  work  should  have  been  his 
responsibility.  Thus,  it  is  the  habit  of  the  supply  committee  to 
pass  on  such  matters  as  the  following:  the  authorization  of  hav- 
ing clocks  repaired,  supplying  waste  baskets,  purchase  of  a 
wheelbarrow,  removal  of  a  piano,  purchase  of  cleaning  com- 
pounds and  of  six  cupboard  locks,  etc. 

The  tendency  of  the  committees  to  go  into  the  administra- 
tive details  of  their  officers  and  executives  is  even  more  evident 
from  the  fact  that  in  many  cases  a  member  is  appointed  as  a 
subcommittee  to  see  that  the  work  is  performed  or  to  inspect 
work  already  completed. 

Actions  of  the  Board  and  Committees  Analyzed 

Sources  of  the  Items  Acted  Upon  by  the  Board  and  the  Com- 
mittees. 

Besides  a  very  careful  analytical  study  of  the  minutes  of 
the  board  for  the  past  five  years  and  the  minutes  of  the  com- 
mittees for  the  past  year,  this  survey  included  an  intensive  an- 
alysis of  the  actions  of  the  board  and  its  committees  during  the 

22 


DIAGRAM    SHOWING 

NUMBER  OF  MEETINGS  DEVOTED  TO  THE  DIFFERENT  PHASES  OF 

SCHOOL   ADMINISTRATION.      I9I2-I9I6 

CITY    OF    HARRISBURG,    PA. 

/ 

7 

7 

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- 

_££*£?         

N.        / 

V) 

* 

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/ 

£ 

tj 

•7-    '      — 

••  —  — 

^fp^ 

/  \^ 

Ui 

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/                             N^ 

".^ 

/\ 

& 

^ 

5 

-20    ^ 

on   ^° 

CQ 

1 

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| 

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•    .    _  _     —  —        ' 

o 

.  19 

2                                             19 

r^Zs 

months  of  October  and  November,  1916.  These  two  months  were 
taken  because  the  number  of  meetings,  the  attendance  and  the 
amount  of  business  transacted  seemed  to  be  more  typical  of  the 
present  practice  than  any  other  similar  period  of  recent  date. 
The  analysis  had  to  do  with  the  business  of  sixteen  meetings 
(eight  in  October  and  eight  in  November)  at  which  140  distinct 
11  items"  of  business  (as  itemized  by  the  secretary)  were  taken 
up.  The  items  and  number  of  meetings  were  distributed 
among  the  board  and  its  committees  as  follows : 

Table  3. 
Number  of  Meetings   and  Items   Considered   Thereat. 

Number  of     Number  of 
Meetings          Items 

Board  of  directors 4  56 

Finance  committee    3  12 

Committee  on  buildings  and  grounds  3  35 
Committee  on  text  books  and  supplies  3  18 
Committee     on     teachers,      examina- 
tions and  transfers   3  19 

Total    16  140 

The  following  tabulation  was  first  prepared,  setting  forth  the 
analysis  of  these  items  in  order  to  show  the  sources  from  which 
they  originated: 

Table  4. 
Sources  of  Items — October  and  November,  1916. 


MEETING    .                          g  1|  I            I       &         S 

I  I-  I      1    o     i 

§  £§  5    *  2   l 

Board   14  2  17       9     ..       2     12       56 

Finance  committee    ....       7  2 3       12 

Committee    on    buildings 

and  grounds   30  2 3       35 

24 


Committee  on  text  books, 

and  supplies   9       5       1 3       ]8 

Committee     on     teachers, 

examinations  and 

transfers 12       3     .  .       1     .  .      . .       3       19 

Total  board  and  commit- 
tees         72     14     18     10       0       2     24     140 

Total  committees    58     12       1       1       0       0     12       84 

It  is  desired  to  point  out  some  of  the  most  important  facts 
shown  by  a  study  of  this  table. 

1 — Over  50  per  cent,  of  the  items  come  from  oncers  or  execu- 
tives. 

2 — Officers  report  both  to  the  committee  and  to  the  board. 

3 — Of  the  84  items  coming  from  the  committee  only  17  (20 
per  cent)  were  referred  to  the  board. 

4 — To  a  certain  extent  items  of  business  are  brought  up  for 
discussion  by  members.  This  is  particularly  true  with 
reference  to  the  meetings  of  the  board  itself. 

5 — Of  the  84  items  acted  upon  by  the  committees  only  19  (23 
per  cent.)  had  to  do  with  things  strictly  educational. 

6 — Quite  a  number  of  items  of  business  are  taken  up  directly 
with  the  committees  of  the  board  by  principals  and 
teachers.  This  is  particularly  true  in  the  case  of  the 
supply  committee. 

Action  Taken  By  the  Committees  in  Disposing  of  Their  Business. 

In  order  to  ascertain  the  extent  to  which  the  committees 
are  in  the  habit  of  (1)  issuing  orders  to  executives;  (2)  dispos- 
ing of  items  of  business  in  the  committee  itself;  (3)  referring 
matters  to  other  committees  and  the  board,  etc.,  the  eighty-four 
items  coming  before  the  committees  were  analyzed  to  ascer- 
tain the  kind  of  action  taken  by  the  committees.  It  will  be 
noticed  that  in  order  to  dispose  of  these  eighty-four  items  eighty- 
five  distinct  actions  were  taken.  (This  is  due  to  the  fact  that  in 
one  case  two  actions  were  taken  on  one  item). 

25 


Below  is  presented  a  table  which  sets  forth  the  actions  of  the 
committees  in  disposing  of  these  items,  classified  according  to 
the  committee  in  question  and  the  kind  of  action  taken: 

Table  5. 

Actions  of  Committees  in  Disposing  of  Items. 

t-,  « 

«  ^  & 

T5  .C     0>  .  X 

n  £ "  5      •§  -*  - 

s.«  s«-6.  s._ 

O  ,- 


Slt3  Sagog  dSf 

COMMITTEE 

sSsSLo.^^  » *S 

3a>'a:3<i><ij£-'C  he 

ill  l|«a|  Si 

«o5|oS^g  «£ 


*--*-»   >-i  ^ 

•O  «       o  p          <i> 
?  o      <j  £        fc 

b »   2  o  s  i     - 

^^    *v  S's     - 

o>  —      ."  rr     o  Q         o 
pi^      b"    <1W        H 

Finance  Committee 3  . .  1  5  3  .  .  12 

Committee  on  Buildings 

and  Grounds  27 6  2  .  .  35 

Committee  on  Text  Books 

and  Supplies  7* 3  7  2  19 

Committee  on  Teachers, 

Examinatio  n  s         and 

Transfers     2     ..       1       1       1     13       1     19 

Total    36       3       1       2     15     25       3     85 

*Two  actions  on  one  item. 

There  are  three  important  facts  which  should  be  emphasized 
with  regard  to  the  above  table — 

1 — In  approximately  30  per  cent,  of  the  cases  (25  out  of  85) 
action  of  the  committee  terminated  the  consideration  of 
the  matter  in  hand. 

2 — The  percentage  of  cases  in  which  action  of  the  commit- 
tee terminated  the  consideration  of  the  matter  in  hand 
varied  greatly  as  between  the  several  committees. 

3 — Nearly  one-half  of  the  actions  were  orders  for  executives 
or  officers  to  act  or  to  report  further. 

4 — It  appears  that  the  committee  on  buildings  and  grounds 
far  exceeds  the  other  committees  in  the  tendency  to  is- 
sue orders  to  executives. 

26 


Sources  of  the  Items  Acted  Upon  by  the  Committee. 

Matters  coming  before  the  committee  may,  roughly 
speaking,  come  from  seven  distinct  sources.  To  know  the 
sources  of  the  different  items  with  which  these  commit- 
tees deal  is  to  have  some  definite  idea  of  the  relation  of  these 
committees  to  the  officers  and  executives  of  the  board,  to  outside 
public  and  private  individuals  and  organizations,  and  also  of 
the  interrelations  of  the  committees  themselves.  In  the  follow- 
ing table  the  items  are  classified  with  regard  to  their  source  as 
well  as  disposition : 

Table  6. 

Source  and  Disposition  of  the  Items  of  Business  Disposed  of  by 
the  Committees  of  the  Board — November-December,  1916- 
Disposition. 


••->     3    °   %    J3          .0 

£ 

rt 

««§  S«5  o     » 

H^ 

a  0  H  ^  u    0  S   0  <£ 

°  T3 

C  +J 

SOURCE   OF  ITEMS 

o  •  £  ^  0*2^  £  5  S  5 

S  Is- 

"o  5            5 

03    §  ^      03  O  "^      *  'e      *  'S 

Q)   O 

^s    .  t 

—c  o        S 

o  x-S   u  a;  a  <u  S   5  £ 
{gW^g.^^'S^'S0 

<M^ 

S  c     tr 

OS 

o 

O          O  "^      IS      rt 

tf  "^ 

fc"     <^" 

H 

Officers  or  executives.  .  .  . 

31      2       1     .  . 

11 

13     .. 

58 

Principals  and  teachers.  . 

3     ....       1 

5       3 

12 

Other   committees 

1     

1 

2* 

Members 

1 

1 

State,      county      or      city 

Outside    private    agencies 

1       1     ..       1 

2 

7 

12 

Total 

36       312 

15 

25       3 

85 

*Two   actions   on    one    item. 

From  this  table  it  is  to  be  seen  that — 

1 — The  greater  number  of  the  items  originate   with  the  of- 
ficers or  executives  of  the  board. 
27 


2 — In  most  cases  where  executives  refer  matters  to  the  com- 
mittees the  committees  order  the  executives  to  act  or 
take  final  action  thereon. 

3 — Where  committees  have  ordered  executives  to  act,  such 
action  on  the  part  of  the  committee  is  usually  (31  out 
of  36,  or  86  per  cent.)  based  on  matters  which  have 
been  brought  up  loy  the  executives  themselves. 

General  Criteria  of  the  Work  of  a  Board  of 
School  Directors 

It  is  deemed  wise,  before  entering  on  a  critical  discussion  of 
the  material  which  has  been  presented  in  the  foregoing  pages 
relative  to  the  organization  and  functions  of  the  board  of  school 
directors  of  Harrisburg,  to  set  up  the  standards  by  which  the 
work  of  the  board  is  to  be  appraised.  It  is  intended  to  lay  down 
what  are  considered  the  fundamental  principles  involved  in  the 
management  of  a  public  school  system  by  a  board  of  education. 
It  is  believed  that  these  principles  are  those  upon  which  the 
most  efficient  administration  of  the  schools  can  be  based. 

In  discussing  these  principles  the  board  is  considered  mainly 
in  the  light  of  (1)  the  administrative  relations  between  the 
board  and  its  officers  and  executives,  (2)  its  responsibility  to 
the  people  of  the  community. 

The  questions  which  will  be  discussed  are — 

1 — What  functions  should  be  performed  by  the  board. 

2 — What  functions  should  be  performed  by  its  executives  or 

officers. 
3 — How  may  the  board  best  discharge  its  duties  with  respect 

to  the  system  and  the  community. 

The  Board  Should  Be  a  Planning  and  Reviewing  Body. 

In  any  organization  the  functions  of  management  should 
be  so  distributed  that  they  fall  in  the  jurisdiction  of  those  indi- 
viduals or  subunits  of  organization  where  they  will  be  most 
efficiently  performed.  In  the  organization  scheme  of  the  school 
system  of  Harrisburg  the  board  of  school  directors  constitutes 
the  local  legislative  body.  It  is  a  board  composed  of  laymen, 
each  appointed  for  a  period  of  six  years,  who  receive  no  com- 

28 


pensation  for  their  services  and  who  are  required  to  give  only 
a  comparatively  small  portion  of  their  time  to  the  duties  of  the 
position.  They  are  a  highly  selected  group,  chosen  by  the  elec- 
torate of  the  city.  They  come  from  representative  walks  in  life. 
They  are  different  in  that  they  have  various  points  of  view,  in 
some  cases  a  different  social  or  racial  background.  They  are 
alike  in  that  they  are  ostensibly  public-spirited  and  interested 
in  the  educational  welfare  of  the  community. 

Keeping  in  mind  the  above  facts,  what  are  the  functions 
which  can  best  be  discharged  by  these  men  ?  Being  unpaid  and 
giving  part  time,  the  extent  to  which  demands  may  be  made 
upon  their  time  is  limited.  Being  a  lay  board,  they  are  not  ex- 
pected to  solve  the  technical  problems  incident  to  the  manage- 
ment of  the  public  school  system.  Being  intelligent,  respon- 
sible citizens  of  various  viewpoints,  they  are  a  body  who  may 
reasonably  well  represent  the  people  of  the  community  in  the 
management  of  the  public  school  system.  They  are  not  placed 
there  to  operate  the  system ;  they  are  placed  there  as  responsible 
agents  of  the  people  to  see  that  the  policies  followed  in  the  man- 
agement of  the  system  are  wise,  economical  and  represent  the 
needs  of  the  community.  Thus,  they  are  responsible  for  the  adop- 
tion of  the  "work  plan"  or  "sailing  chart"  of  the  school  system. 

Since  they  are  to  authorize  plans,  they  should  likewise  be  able 
to  review  and  weigh  the  results  of  former  plans  and  to  form  a 
judgment  on  new  proposals.  Having  a  comparatively  short  ten- 
ure of  office,  giving  only  a  small  portion  of  their  time,  and  being 
a  lay  body  they  are  not  expected  to  execute  the  plans.  They 
are,  however,  charged  with  the  responsibility  of  employing  com- 
petent executives  whose  duty  it  is  to  propose  and  carry  out  the 
plans.  Being  responsible  for  the  adoption  of  plans,  they  cannot 
delegate  this  responsibility  to  others ;  but  holding  their  executives 
responsible  for  proposing  and  executing  plans  once  authorized, 
they  should  not  interfere  in  any  way  with  their  executives. 

Executives  Should  Be  Responsible  for  the  Initiating  and  Carry- 
ing out  of  Plans. 

In   the   last   analysis   the   board   is   dependent   upon   its 
.airents,  i.  e.,  executive  officers,  for  conducting  efficiently  the  ac- 

29 


tivities  of  the  school  system.  Having  chosen  these  executives 
as  persons  reliable  and  competent  to  perform  their  respective 
functions,  the  board  has  thereby  expressed  its  confidence  in  their 
abilities.  These  executives  are  chosen  to  carry  out  the  policies  of 
the  board  and  to  advise  the  board  with  respect  to  new  plans, 
necessary  adjustments,  or  abandonment  of  old  plans.  Anything 
which  the  board  or  a  member  thereof  may  do  that  relieves  the 
executive  of  any  of  these  responsibilities  will  tend  to  place  this 
responsibility  either  wholly  or  in  part  where  it  does  not  belong, 
namely,  on  the  board  itself.  If  the  board  assumes  the  responsi- 
bility for  carrying  out  its  own  policies,  it  puts  itself  in  the 
illogical  position  of  being  forced  to  review  its  own  acts. 

The  efficiency  with  which  the  executives  carry  out  the  plans 
of  the  board  will  depend  upon  the  care  and  intelligence  with 
which  the  plans  are  made  and  the  executive  reports  are  reviewed 
by  the  board.  In  order  to  make  possible  a  careful  and  an  in- 
telligent review  of  the  acts  of  the  executives,  it  is  necessary  to 
see  to  it  that  their  reports  are  frequent,  prompt  and  adequate. 
It  is  by  means  of  sound  reporting  methods  that  the  board  will 
be  able  to  judge  the  work  of  the  executive  and  to  enforce  re- 
sponsibility. 

The  Board  Accountable  to  the  Community. 

School  buildings,  funds,  and  all  facilities  of  the  schools 
belong,  not  to  the  board,  but  to  the  people  of  the  community. 
The  board  acts  only  in  the  capacity  of  trustee  and  it  is  incum- 
bent upon  it  periodically  to  account  to  the  people  for  its  trus- 
teeship. This  accounting  should  be  frequent,  intelligible  and 
comprehensive.  The  school  administration  should,  moreover,  be 
so  organized  that  the  responsibilities  are  definitely  located  so 
that  a  definite  accounting  can  be  made.  Not  only  should  the 
community  be  able  to  appraise  the  work  accomplished  by  the 
school  system,  but  it  also  should  be  taken  into  the  confidence  of 
the  board  with  regard  to  the  plans  for  future  work.  P'articu- 
larly  should  the  community  be  informed  as  to  the  detailed  cost, 
the  probable  benefits  and  administrative  difficulties,  etc.,  of  the 
proposed  work  of  the  district. 

30 


Criticism  of  the  Organization  and  Procedure 
of  the  Board 

The  Board  Has  Delegated  Its  Power  to  Minor i\ '  y  Groups. 

In  the  previous  discussion  it  has  been  shown  that  the  com- 
mittees have  been  largely  concerned  with  the  direction  of  de- 
tails of  administration.  It  was  shown  that  not  only  did  most  of 
the  items  of  business  originate  with  the  executives,  but  that  in 
disposing  of  these  items,  these  executives  were  ordered  by  re- 
spective committees  to  act.  Another  fact  should  be  kept  in  mind, 
namely,  that  even  where  the  committee  does  not  act  but  recom- 
mends that  certain  actions  be  taken  by  the  board,  it  nearly 
always  happens  that  the  board  approves  the  findings  and  rec- 
ommendations of  the  committee.  The  practical  effect  of  this  sit- 
uation is  that  the  committees  are  acting  to  a  great  extent  in  an 
executive  capacity,  and  the  administration  has  become  decid- 
edly bureaucratic.  The  situation  has  a  further  significance. 
These  committees  are  in  each  case  a  minority  group  of  the  board 
since  the  committees  are  composed  of  four  members.  It  is  true 
that  the  president  is  also  ex  officio  a  member  of  each  committee, 
but  in  recent  times  the  records  show  that  the  president  attends 
but  a  very  small  percentage  of  the  committee  meetings.  Thus  it 
is  evident  that  minority  groups  of  the  board  are  directing  cer- 
tain activities  of  the  board,  and  the  board  is  uniformly  adopting 
the  reports  or  recommendations  of  minorities  of  its  membership. 

The  Committees  Assume  Quasi- Executive  Functions. 

It  is  noticeable  that :  ( 1 )  the  committees  insist  on  direct- 
ing the  executives  in  their  work;  and  (2)  the  committees  refer 
administrative  details  to  subcommittees.  In  table  5  it  was 
pointed  out  that  in  coming  to  a  final  decision  in  respect  to  busi- 
ness which  came  before  them,  the  committees  in  practically 
three-fourths  of  the  cases  made  final  disposition  of  the  matters 
by  either  issuing  a  definite  order  to  an  executive  officer,  or  by 
taking  final,  action  on  the  matters.  Moreover,  it  was  brought 
out  that  practically  two-thirds  of  the  matters  coming  before  the 
committees  came  from  the  executive  officers  of  the  board.  This 
tendency  on  the  part  of  the  committees  was  further  corroborated 

31 


by  all  the  analyses  made  of  the  minutes  and  by  observations  at 
the  meeting  themselves.  There  was  abundant  evidence  to  show 
that  the  executives  did  not  feel  authorized  to  go  ahead  and  to  do 
things  even  of  minor  importance  without  the  consent  of  the  ap- 
propriate committee.  Thus  we  find  the  secretary  asking  of  the 
supply  committee  permission  to  make  minor  purchases.  The 
superintendent  must  get  permission  from  the  teachers'  commit- 
tee in  order  to  transfer  a  pupil,  to  make  minor  changes  in  pro- 
grams of  schools,  etc. 

Besides  assuming  the  direction  of  the  executives  in  their 
work,  it  is  frequently  the  case  that  subcommittees  or  that  the 
chairman  or  a  member  of  a  committee  are  authorized  to  proceed 
and  actually  supervise  the  performance  of  certain  administra- 
tive functions  of  the  board.  The  chairman  or  members  of  the 
building  committee  have  been  authorized  to  take  personal  charge 
of  the  supervision  of  certain  construction  or  repair  work.  In 
one  case,  the  chairman  of  a  committee  asked  permission  to  see 
that  a  particular  piece  of  work  was  performed.  In  one  case  the 
board  authorized  the  chairman  together  with  the  secretary  to 
see  that  a  certain  service  was  rendered.  When  it  was  suggested 
to  a  janitor  by  one  of  the  survey  staff  that  he  ought  to  have  a 
certain  equipment  in  his  schools,  he  replied:  "I  know  it,  and  I 
will  get  it  soon.  Mr (a  member  of  one  of  the  com- 
mittees) will  get  it  for  me."  Recently  the  superintendent  rec- 
ommended the  appointment  of  a  certain  member  of  the  teaching 
staff  to  a  principalship.  In  the  presentation  of  his  recommen- 
dation he  showed  the  committee  that  on  the  basis  of  training, 
qualifications,  character,  executive  ability,  etc.,  that  this  candi- 
date was  the  most  acceptable,  and  that  he  was  ready  to  be  re- 
sponsible for  his  competence.  All  except  one  member  of  the  com- 
mittee concurred  in  the  superintendent's  recommendation.  In- 
stead of  trying  to  illicit  more  information  from  the  superintend- 
ent relative  to  his  proposal  or  of  placing  the  responsibility  of  the 
choice  directly  upon  the  superintendent,  the  dissenting  member 
of  the  committee  expressed  his  desire  to  talk  to  the  candidate 
himself  before  he  was  willing  to  agree  with  the  superintendent, 

It  is  believed  that  this  practice  of  having  committees  and  in- 
dividual members  of  the  board  assume  immediate  direction  over 

32      ' 


certain  of  the  details  of  administration  is  a  relic  of  the  time  when 
the  board  consisted  of  thirty-two  members  and  when,  due  to 
election  of  wards,  each  member  felt  that  he  should  have  some 
intimate  relation  with  the  activities  and  the  provision  of  school 
facilities  in  his  ward.  Somewhat  like  members  of  a  volunteer 
fire  department,  each  member  felt  that  he  should  either  do  or 
direct  some  of  the  details  connected  with  the  provision  of  edu- 
cational facilities  in  his  ward.  Volunteer  fire  departments  have 
given  way  to  expert  and  trained  fire-fighting  organization.  The 
Harrisburg  board  of  school  directors  was  likewise  reduced  in 
number  undoubtedly  with  the  purpose  of  securing  an  official 
body  which  would  direct  and  hold  Responsible  an  organization 
of  experts  to  do  the  work  which  formerly  had  been  done  to  such 
a  great  extent  by  "volunteer  service." 

It  is,  however,  believed  that  the  practices  of  the  old  larger 
board  have  not  wholly  disappeared,  and  that  the  old  tendencies 
of  volunteer  and  lay  direction  instead  of  responsible  expert  ac- 
tion are  being  perpetuated  in  the  present  committee  system  of 
the  board. 

Committee  System  a  Positive  Hindrance  to  Prompt  and  Respon- 
sible Executive  Action. 

It  has  been  pointed  out  in  previous  discussion  that  in  re- 
ality the  affairs  of  the  board  are  being  carried  out  by  minority 
groups,  viz. :  the  committees.  Furthermore,  it  has  been  made 
apparent  that  these  committees  either  as  committees  or  as  indi- 
viduals not  only  direct  the  executive  officers,  but  follow  the  prac- 
tice of  actually  performing  some  of  the  executive  functions  them- 
selves. In  theory  and  in  fact  the  effect  of  this  organization  and 
procedure  has  been  to  make  a  division  of  responsibility  and  to 
limit  the  executives  in  their  initiative.  Another  effect  which 
this  form  of  administration  has  had  on  the  business  procedure 
of  the  board  is  that  it  has  built  up  a  procedure  which  is  wasteful 
of  the  time  of  both  the  members  of  the  committees  and  the  ex- 
ecutives. Instances  bringing  out  this  fact  are  cited  at  this  point. 
Since  it  is  the  practice  of  the  executives  to  go  before  the  ap- 
propriate committee  with  matters  on  which  decision  is  to  be 
made  and  that  this  committee  in  many  cases  must  refer  the  mat- 

33 
C    of    C — 3 


ter  to  the  board  we  find  invariably  that  the  matter  must  be 
taken  up  twice.  Thus,  the  superintendent  on  one  occasion  de- 
siring to  have  a  change  made  in  the  salary  schedules  of  teachers 
took  the  matter  up  in  great  detail  with  the  committee  on  teach- 
ers, examinations  and  transfers.  This  committee,  after  hearing 
his  presentation,  recommended  it  favorably  to  the  board  at  the 
subsequent  board  meeting.  The  superintendent  then  took  up 
the  question  de  novo  as  he  had  done  at  the  committee  meeting. 
"While  it  is  not  suggested  that  full  and  intelligent  discussion 
should  not  be  had  on  such  matters  of  policy,  yet  it  is  evident 
that  in  this  and  similar  cases  the  matter  could  have  been  just 
as  fully  and  as  intelligently  considered  at  the  board  meeting 
as  it  was  at  the  two  meetings.  What  virtually  happens  in  all  of 
these  cases  is  that  there  are  two  presentations  to  the  member- 
ship of  the  board,  one  to  inform  four  or  five  members  (the  com- 
mittee), the  other  to  inform  the  remaining  members  of  the  board. 
In  the  second  instance  we  find  half  of  the  board  listening  to 
matters  the  details  of  which  are  already  known  to  them. 

If  at  the  present  time  the  superintendent  wishes  to  establish 
or  change  a  course  of  study  the  matter  must  first  be  presented 
to  the  committee  on  teachers,  examinations  and  transfers  for 
general  approval.  Then  in  order  to  secure  the  text  books  the 
matter  has  to  be  referred  to  the  committee  on  text  books  and 
supplies.  Then  in  order  to  secure  final  approval  the  matter  is 
referred  to  the  board  as  a  whole. 

At  the  meeting  of  the  board,  December  1,  1916,  the  secretary 
stated  that  he  had  made  two  futile  attempts  to  get  the  finance 
committee  together  in  order  to  audit  the  bills  (according  to  the 
procedure  of  the  board),  so  that  they  might  be  presented  at  that 
board  meeting.  Due  to  the  failure  of  the  finance  committee  to 
act  on  these  bills,  it  was  the  secretary's  suggestion  that  they 
should  be  taken  up  under  ' '  new  business ' '  at  the  board  meeting. 
While  this  instance  does  not  indicate  that  any  delay  had  re- 
sulted, it  is  evident  that  committee  action  on  all  matters  must 
be  at  times  omitted  in  order  to  secure  prompt  action.  In  this 
particular  case  it  is  believed  that  such  bills  should  not  be  audited 
either  by  the  committee  or  by  the  board,  but  by  the  officers  or 
the  executives  of  the  board. 

34 


Prompt,  decisive  action  should  at  all  times  be  possible  with  re- 
spect to  matters  which  affect  the  work  program  of  the  executive 
officers.  It  is  not  possible  for  a  committee  meeting  at  intervals 
during  a  month  to  anticipate  the  emergencies  which  may  arise  in 
the  interim.  Moreover,  it  is  not  right  that  the  chairman  of  the 
committee  should  be  called  on  incessantly  between  committee 
meetings  for  decisions.  Such  a  system  as  the  present  one  does 
not  admit  of  day-to-day  planning  and  adjustment  of  the  work 
of  the  district  so  that  delays  can  be  forestalled. 

The  Board  Should  Act  as  a  Unit. 

The  delegation  of  the  responsibilities  of  the  board  to  dif- 
ferent groups  of  board  members  always  tends  to  specialization  of 
interest  among  the  membership  of  the  board.  The  effect  of  such 
specialization  is  that  some  of  the  members  of  the  board  may 
lack  contact  and  perspective  with  regard  to  the  business  of  the 
board  as  a  whole.  Thus  a  member  whose  interests  are  directed 
to  supplies,  buildings,  etc.,  of  the  board  is  apt  to  underestimate 
the  problems  of  the  educational  committees,  and  vice  versa,  those 
who  are  thinking  of  the  educational  needs  and  welfare  of  the 
system  are  likely  to  leave  out  of  consideration  the  financial  and 
physical  features  of  the  school  administration.  This  is  partic- 
ularly true  with  respect  to  the  chairmen  of  the  committees  who 
in  most  cases  have  assumed  a  quasi-executive  attitude  to  the  field 
of  interest  to  which  they  have  been  assigned. 

It  has  been  shown  that  by  parceling  out  the  work  of  the  board 
to  the  different  committees: 

1 — The  board  receives  and  (usually)  acts  upon  minority  re- 
ports. 

2 — Half  of  the  membership  of  the  board  is  often  compelled  to 
go  over  the  same  ground  twice. 

3 — The  executives  are  often  compelled  to  waste  time  by  pre- 
senting the  same  matter  twice. 

4 — Responsibility  for  executive  action  is  diffused. 

It  is  believed  that  matters  which  are  important  enough  as  to 
cause  detailed  discussion  in  committees  should  be  the  subject 
of  discussion  before  the  board  as  a  whole.  Every  member  of 

35 


the  board  has  a  right  and  ought  to  have  just  as  intimate  a  knowl- 
edge of  all  of  the  transactions  of  the  board  as  any  other  mem- 
ber. If  items  are  assigned  to  committees  because  they  are  unim- 
portant then  it  is  believed  that  the  time  of  the  committee  mem- 
bership is  taken  up  unnecessarily  and  that  such  items,  usually 
being  administrative  in  character,  should  be  the  subject  of  re- 
sponsible executive  action. 

It  is  therefore  recommended  that  the  committees  of  the  board 
be  abolished  and  that  as  a  consequence  all  of  the  details  of  ad- 
ministration now  being  supervised  by  the  committees  be  as- 
signed to  the  executives  and  that  the  board  interest  itself  only 
with  the  larger  matters  of  policy.  Since  the  abolition  of  com- 
mittees is  predicated  on  radical  changes  in  procedure  it  is  deemed 
wise  to  discuss  these  changes  at  length. 

Desirability  of  the  Board  Giving  More  Attention  to  the  Reports 
and  Reporting  Methods. 

If  committees  are  abolished  it  will  be  necessary  for  the 
board  to  see  to  it  that  they  have  at  each  of  their  meetings  cur- 
rent information  with  reference  to  the  activities  carried  on  by 
each  one  of  their  executive  officers.  It  is  evident  that  hereto- 
fore the  board  has  had  little  regard  for  the  form  and  adequacy 
of  the  reports  of  the  various  officers. 

Once  a  month  a  report  is  made  by  the  general  repairman  re- 
garding the  work  which  he  has  completed  during  the  past  period. 
In  this  report  is  set  forth  merely  a  description  of  the  work 
done  and  the  location  thereof.  The  board  should  know  a  great 
deal  more  than  is  contained  in  these  reports.  Such  information 
as  the  estimated  cost  of  the  job  as  determined  at  the  time  of 
the  preparation  of  the  budget,  the  difference  between  the  esti- 
mated cost  and  the  total  cost,  the  units  of  work  accomplished, 
the  amount  of  material  used  and  labor  applied  to  date,  the 
estimated  cost  at  completion,  the  present  status  of  the  work, 
etc.,  should  be  included. 

In  the  section  on  "Finance  and  Accounts"  of  this  report,  the 
fact  is  brought  out  that  the  statement  of  appropriation  bal- 
ances is  not  only  misleading  in  that  it  does  not  show  the  unen- 
cumbered balances  but  also  that  the  report  comes  from  the  treas- 


urer  instead  of  the  secretary,  the  officer  who  is  supposed  to  main- 
tain and  render  statements  relative  to  the  appropriation  ac- 
counts. 

The  fact  that  even  before  the  year  was  half  done  several  of 
the  accounts  have  been  overdrawn,  is  evidence  that  either  the 
board  has  continued  to  be  misled  by  these  reports  on  the  appro- 
priation balances  or  that  no  attention  has  been  given  them.  The 
use  of  a  proper  statement  of  appropriation  balances  in  con- 
nection with  the  possible  control  through  the  budget  is  dis- 
cussed in  a  later  section. 

The  superintendent  renders  to  the  board  monthly  a  report 
showing  the  fluctuations  in  enrollment,  attendance,  number  of 
teachers,  number  of  transfers,  number  withdrawn,  etc.  While 
this  report  not  only  lacks  data  of  former  months  and  the  past 
year  with  which  the  present  data  may  be  compared,  yet  as  a 
statement  of  the  current  conditions  of  the  school  service  it  pre- 
sents a  mass  of  information  which  should  be  carefully  studied 
by  the  board  as  well  as  interpreted  by  the  superintendent.  The 
practice  followed  with  regard  to  this  report,  however,  is  that  it 
is  received  and  filed  along  with  other  reports  from  the  medical 
inspector,  the  chief  attendance  officer  and  other  special  super- 
visors. It  is  suggested  that  not  only  should  there  be  some  writ- 
ten interpretation  of  the  reports  of  the  superintendent  and  his 
subordinates  by  the  superintendent  but  that  such  reports  should 
be  included  in  the  minutes.  There  is  no  doubt  but  that  data 
which  shows  the  trend  of  the  school  services  from  month  to 
month  is  of  sufficient  importance  both  to  the  school  board  and 
to  the  public  as  to  be  set  forth  in  the  minutes. 

Hoiv  the  Board  May  Save  Time  and  Consider  Only  Essentials. 

The  board  should  devote  its  attention  to  essentials.  If  it  is  to 
exercise  proper  control  over  its  executives,  it  can  not  spend  time 
in  dealing  with  details.  It  should  exercise  its  functions  of  re- 
viewing and  planning,  leaving  administration  of  the  service  to 
expert  and  responsible  executives. 

If  the  board  is  to  take  a  definite  stand  and  face  about  in  this 
rriatter,  more  care  is  needed  in  the  preparation  of  calen4ars 
of  the  meetings.  Indeed  a  different  procedure  must  be  adopted. 

37 


As  it  is  now,  board  members  come  to  the  meeting  without  pre- 
vious knowledge  of  many  of  the  questions  and  matters  that  are 
about  to  come  before  the  meeting.  As  a  result  much  initial  ques- 
tioning and  discussion  ensues  merely  that  some  members  of  the 
board  may  get  the  fundamental  facts  relating  to  the  subject 
for  consideration.  Moreover,  it  has  been  the  habit,  both  of  the 
committees  and  the  board,  to  bring  up  for  consideration  items 
received  up  to  the  moment  the  meeting  is  called  or  even  during 
the  meeting.  Members  should  have  more  opportunity  to  secure 
information  before  .the  meeting  with  a  view  to  intelligent  dis- 
cussion at  the  meeting. 

It  is  therefore  recommended  that  a  calendar  for  each  meeting 
of  the  board  be  prepared  by  the  secretary  and  that  each  member 
be  sent  a  copy  of  the  calendar  at  least  twenty-four  hours  before 
such  meeting.  So  far  as  practicable,  it  would  be  well  to  enforce 
a  rule  that  no  report  or  communication  be  taken  up  unless  it  is 
received  at  the  office  of  the  secretary  in  time  to  be  included  in 
the  calendar.  Each  item  of  the  calendar  should  be  a  concise 
statement  or  an  abstract  of  the  matter  to  be  discussed.  Long 
lists  of  names  should  not  be  included  but  referred  to,  for  ex- 
ample, as  the  "list  beginning  with  John  Doe  and  ending  with 
Richard  Eoe. "  In  other  words,  the  calendar  should  be  brief, 
but  informative.  Reference  might  be  made  to  executive  reports 
which  should  also  be  in  the  hands  of  the  members  at  least  twenty- 
four  hours  before  the  meeting. 

This  calendar  should  be  prepared  in  two  sections,  which  may 
be  designated  respectively  as  Calendar  "A"  and  Calendar  "B." 
Calendar  "A"  should  contain  those  items  which  are  of  a  non- 
routine  nature,  which  will  demand  more  or  less  deliberation. 
Calendar  "B"  should  contain  relatively  unimportant  or  rou- 
tine items  and  the  responsibility  for  which  rests  with  the  execu- 
tives. 

Any  item  of  Calendar  "B"  should  be  transferable  to  Calendar 
"A"  on  the  request  of  a  member  of  the  board.  In  taking  up 
the  business  of  the  meeting  Calendar  "B"  should  be  disposed 
of  first  and  approved  as  a  whole,  leaving  for  further  deliberation 
the  'items  on  Calendar  "A". 

38 


State  School  Laiws  Restrict  the  Board  to  a  Dual  ffxecuvtva 
Control. 

The  present  state  law  of  Pennsylvania  virtually  pro- 
vides for  a  dual  system  of  control  for  school  districts  of  the  sec- 
ond class.  Thus  it  shall  be  the  duty  of  every  district  superin- 
tendent (superintendent  of  schools)  "to  visit  personally  as  of- 
ten as  practicable  .  .  .  the  several  schools  .  .  .  under  his  super- 
vision; to  note  the  courses  and  methods  of  instruction  and 
branches  taught;  to  give  such  directions  in  the  art  and  meth- 
ods of  teaching  in  each  school  as  he  deems  expedient  and  nec- 
essary and  to  report  to  the  board  of  school  directors  any  ineffi- 
ciency found  .  .  .  .  "  "  The  district  superintendent  shall  have 
a  seat  in  the  board  of  school  directors  in  the  district  and  the 
right  to  speak  on  all  matters  before  the  board  but  not  to  vote." 
The  secretary,  on  the  other  hand,  "shall  have  general  supervis- 
ion of  all  the  business  affairs  of  the  school  district  subject  to  the 
instructions  and  directions  of  the  board  of  school  directors." 

It  would  appear  from  these  statutory  provisions  that  the  mean- 
ing of  the  law  is  to  set  up  under  the  board  of  directors  two  dis- 
tinct divisions  of  the  school  administration,  viz.,  the  educa- 
tional administration  and  the  business  administration.  Without 
going  into  the  interpretation  of  these  provisions  it  appears  that 
there  would  be  some  difficulty  if  the  Harrisburg  board  of  school 
directors  attempted  at  the  present  time  to  set  up  an  organiza- 
tion which  did  not  admit  of  these  two  separate  responsibilities. 
It  is  due  to  this  situation  that  for  the  immediate  needs  of  the 
district  and  at  the  same  time  in  order  to  conform  with  the  legal 
provisions  the  best  recommendation  possible  is  for  a  dual  execu- 
tive organization  as  graphically  set  forth  in  Chart  No.  3  here- 
with. It  will  be  noted  in  the  chart  of  the  proposed  organization 
that  the  superintendent  and  the  secretary  are  made  coordinate 
executives  under  the  board  and  that  the  general  repairman  has 
been  completely  subordinated  to  the  direction  of  the  secretary. 

Dangers  of  a  Dual  System  of  Executive  Control. 

The  organization  recommended  for  immediate  adoption  is 
at  best  double-headed.  The  result  will  be  that  the  board  will 
have  to  act  in  the  administrative  capacity  of  directing,  coordi- 

39 


nating  and  reconciling  the  work  of  two  executives.  But  it  is 
felt  that  by  carefully  defining  the  functions  of  each  officer,  by  in- 
sisting upon  reports  that  are  truly  informational  and  by  modify- 
ing other  business  practices  of  the  board,  as  recommended 
herein,  the  difficulties  will  be  greatly  minimized. 

The  Superintendent  of  Schools  Should  Be  the  Chief  Executive. 

If  the  board  of  education  is  to  be  the  planning  and  re- 
viewing body  of  the  school  system;  it  should  so  organize  the 


CHART  3 

PROPOSED   ORGANIZATION  OF   THE   SCHOOL  DISTRICT 
CITY    OF    HARRISBURG,     PA. 


system  that  its  full  time  may  be  given  to  these  functions.  Any 
organization  or  procedure  which  tends  to  make  this  difficult 
should  be  remedied.  Likewise,  if  by  any  arrangement,  the  board 
assumes  or  is  forced  to  assume  executive  direction  of  the  adminis- 

40 


trative  details,  it  is  plainly  inviting  ultimate  division  of  responsi- 
bility with  a  consequent  impairment  of  efficiency  and  waste  of 
time. 

Under  the  dual  form  of  organization  recommended  for  im- 
mediate adoption,  the  board  will  be  forced  to  make  administra- 
tive decisions  wherever  the  two  heads  are  concerned.  This  will 
happen  daily.  The  centralized  form  of  organization  would,  on 
the  other  hand,  relieve  the  board  entirely  of  its  administrative 
functions  and  would  thereby  centralize  responsibility,  facilitate 
executive  action  and  reconcile  the  business  and  educational  work. 
It  would  give  a  real  executive  head  to  the  system. 

Moreover,  single  executive  control  is  being  adopted  more  and 
more  in  the  administration  of  public  service.  In  this  connec- 
tion one  needs  only  to  point  to  the  rapid  growth  of  the  com- 
mission manager  plan  under  which  an  increasingly  large  num- 
ber of  cities  in  this  country  are  being  .administered.  In  this 
way  the  many  and  varied  municipal  activities  are  brought  to- 
gether under  one  responsible  executive  head.  The  principle  of 
centralized  executive  control  for  the  school  system  is  likewise 
not  a  novelty.  In  recent  surveys  of  school  systems  this  form  of 
organization  has  been  recommended  unqualifiedly.* 

It  is  therefore  recommended  that  the  board  include  in  a  pro- 
gram of  state  legislation  for  1919  a  proposal  so  to  amend  the 
state  education  law  that  the  superintendent  of  the  school  district 
of  Harrisburg  may  act  as  the  chief  executive  of  the  school  sys- 
tem. 

Under  such  a  reorganization  there  should  be  an  assistant  sup- 
erintendent in  charge  of  business  affairs  and  other  assistant 
superintendents  in  charge  of  educational  affairs,  as  assigned 
by  the  superintendent  of  schools.  This  proposed  executive  or- 
ganization predicated  upon  changes  in  the  state  school  code  is 
set  forth  in  Chart  No.  3  (that  part  of  the  organization  which  re- 
quires change  of  present  law  is  designed  by  dotted  lines). 

*Minneapolis — Civic   and   Commerce   Association,   1915; 
Finance  Commission    of   Boston,   Mass.,    1916; 
Denver,    Colo. — School    Survey    Committee,    1916; 
Portland,    Ore. — Committee    Tax   Payers,    1913; 
Board  of  Education  of  Salt  Lake  City,   1916,  and  others. 

41 


The  Budget  as  a  Means  of  Control  and 
Publicity 

Once  having  set  up  an  organization  whereby  there  is  one  ex- 
ecutive, the  superintendent  of  schools,  who  is  to  be  held  respon- 
sible for  the  provision  of  efficient  and  economical  educational  ser- 
vices for  the  community,  many  of  the  administrative  and  inspec- 
torial functions  now  exercised  by  the  board,  its  committees  or  in- 
dividuals of  the  board  will  necessarily  have  to  be  delegated  to 
him,  as  a  rule,  boards  of  education  are  reluctant  to  turn  over  to 
their  executive  or  executives  all  of  the  functions  of  administra- 
tion. There  is  a  presumption  that  it  is  not  possible  to  control 
the  work  of  the  school  system  unless  the  members  ' '  have  a  hand 
in  it."  The  effect  of  this,  as  has  been  pointed  out  in  the  pre- 
vious discussion,  is  that  since  the  executive  or  executives  are  not 
given  complete  power  they  cannot  be  held  completely  respon- 
sible. It  is  the  conviction  of  the  Bureau  of  Municipal  Research, 
based  on  the  findings  of  this  survey,  that  the  school  district  of 
Harrisburg  needs: 

1 — A  responsible  executive. 

2 — An  informed  controlling  board. 

3 — An  informed  community. 

The  present  arrangement  leaves  the  board  far  from  a  realiza- 
tion of  these  ideals.  Radical  changes  are  required  in  order  to 
bring  about  the  needed  adjustments. 

In  addition  to  having  the  board  act  as  a  unit,  changing  its 
procedure,  paying  more  attention  to  executive  reports,  etc.,  there 
is  another  phase  of  the  school  administration  which,  if  properly 
carried  out,  will  do  as  much  or  more  than  any  other  one  thing 
to  correct  existing  defects.  It  is  the  preparation,  presentation 
and  use  of  the  school  budget  as  an  instrumentality  for  control 
and  publicity. 

The  Present  Budget  Procedure: 

In  the  state  education  law,  section  512,  is  the  statement :  ' '  The 
board  of  school  directors  of  every  school  district  in  this  com- 
monwealth shall  annually,  through  its  proper  officers,  furnish  to 
its  incoming  school  directors  all  necessary  information  and  such 

42 


detailed  statements  as  may  be  needed  by  it  to  provide  for  the 
annual  tax  levy  and  to  prepare  an  annual  estimate  of  expendi- 
tures." Further,  section  536  has  the  provision  that:  "In  all 
school  districts  of  the  second,  third  and  fourth  class  of  this  com- 
monwealth the  fiscal  year  shall  begin  on  the  first  Monday  of 
July  each  year. ' '  In  section  546  is  the  provision  that  "  .  .  .In 
all  the  school  districts  of  the  second,  third  and  fourth  class  all 
tax  duplicates  shall  be  furnished  as  herein  provided  by  the  tax 
collector  on  or  before  the  first  Monday  of  July  each  year." 

It  will  be  seen  that  the  above  legal  provisions  do  not  specify 
a  definite  budget  procedure.  Presumably,  sometime  before  the 
first  Monday  in  July,  estimates  must  be  made  in  order  to  arrive 
at  the  amount  to  be  raised  by  the  school  tax.  There  is  no  men- 
tion made  of  the  one  who  is  specifically  responsible  for  the  prep- 
aration of  such  estimates. 

The  plan  followed  in  preparing,  reviewing  and  adopting  the 
budget  by  the  school  district  of  Harrisburg  to-day  is.  in  the 
main,  as  follows: 

About  the  middle  of  April  each  year  the  secretary  assembles 
in  his  office  certain  data  relative  to  the  needs  of  the  system  for 
the  ensuing  fiscal  year.  This  data  comes  from  several  sources, 
viz.,  superintendent  (educational  personal  services),  the  board 
(repairs,  public  library,  annual  contributions),  from  the  treas- 
urer and  the  secretary  himself  (fixed  charges  and  other  items). 
Having  received  advice  from  the  state  education  department  as 
to  the  probable  state  apportionment  and  made  guesses  as  to  the 
amount  of  tuition,  interest,  etc.,  which  are  to  be  received  by  the 
school  district,  the  secretary  then,  on  the  basis  of  the  assessed 
valuation  furnished  him  by  the  city  clerk,  determines  what  rate 
it  will  be  necessary  to  levy  for  the  additional  amount  needed  to 
cover  the  estimated  expenditures.  Commenting  generally  upon 
the  preparation  of  the  school  budget  the  secretary  states:  "In 
the  matter  of  getting  up  the  budget  for  the  ensuing  year  very 
little  figuring  is  done  except  so  far  as  it  affects  the  increases 
that  the  rules  provide  for  teachers  or  for  increases  in  the  janitor- 
force,  most  of  the  other  items  being  confined  to  practically  a 
pure  guess." 

43 


Accompanying  this  statement  of  estimated  receipts  and  expen- 
ditures prepared  in  the  above  manner  is  a  "statement  of  con- 
dition at  the  end  of  year"  showing  the  estimated  deficit  (or  sur- 
plus), and  a  "debt  statement,"  showing  the  present  borrowing 
capacity  of  the  district — all  of  which  are  presented  sometime 
during  the  first  week  in  March  to  the  finance  committee.*  It  is 
in  this  committee  that  the  secretary's  estimates  undergo  change. 
After  consideration  of  these  estimates  by  the  finance  committee 
resolutions  are  drawn  recommending  the  tax  rate  to  be  fixed  for 
the  ensuing  year  and  an  ' '  estimate  of  receipts  and  expenditures ' ' 
therefor  to  be  approved  by  the  board. 

In  company  with  other  regular  items  of  business  this  state- 
ment of  probable  receipts  and  expenditures  is  passed  as  the 
"appropriation  act"  by  the  board,  usually  without  any  change. 
Comparing  the  1917  estimates  presented  by  the  finance  commit- 
tee with  the  budget  as  adopted  for  the  last  five  years,  it  is  found 
that  only  one  change  was  made.* 

Form  and  Content  of  the  Budget. 

In  the  "act"  or  "ordinance"  of  appropriation  passed  by 
the  school  board  there  are  twenty-two  separate  appropriation 
accounts  or  items.**  The  classification  used  is  not  uniform ;  some 
of  the  items  represent  objects  of  expenditure  (personal  service, 
supplies,  etc.)  ;  some  represent  functions  (medical  inspection, 
domestic  arts,  etc.)  ;  some  represent  organization  units  (techni- 
cal high  school,  open-air  schools)  ;  and  some  represent  funds 
(teachers'  retirement  fund,  sinking  fund). 

Taking  these  twenty-two  appropriation  items  and  subjecting 
them  to  an  analysis  on  the  basis  of  objects  of  expenditure,  we 
find  that  it  is  practically  impossible  to  ascertain  how  much 
money  the  school  district  proposes  to  spend  for  compensation  to 
individuals,  for  supplies,  materials,  equipment,  etc.  respectively. 
In  the  following  statement  it  will  be  seen  that  if  one  attempted 
to  get  an  idea  of  how  much  money  would  be  spent  for  personal 

*See  Appendix  "A"  for  copy  of  these  documents  as  presented  April, 
1917. 

*In  the  estimates  of  the  finance  'Committee  for  the  fiscal  vear  1913-14 
the  item  for  teachers'  retirement  fund  was  increased  from  $5,000  to 
$6,000. 

**See  Appendix  "A." 

44 


services  ten  accounts  would  have  to  be  analyzed.  Provision  for 
supplies  occurs  in  ten,  for  materials  in  eight,  etc.,  etc.  In  other 
words,  without  an  analysis  one  cannot  determine  what  "things/' 
"commodities"  or  "facilities"  it  is  proposed  to  buy  with  the 
money  appropriated. 

APPROPRIATIONS  ANALYZED  BY  OBJECT  OF 
EXPENDITURE. 


Appropriation  Accounts. 

Salary    Superintendent 

Personal 
Service. 

CO 

o> 

a 

s 
K 

Mat  erinls. 

Equipment 

Contrac-t  and 
Open  Ordei 
Service. 

Fixed 
Charges. 

Real  Piropert.A 

Special  and 
Miscellaneo 

Secretary       .  . 

1 

Treasurer 

1 

Clerks 

1 

Teachers 

1 

Janitors 

1 

Buildings 

1 

Ill 

Supplies  and  Fuel 

1 

1                  1 

Printing 

1 

1 

Text  Books,  

1 

1 

Contingent,    

1 

1 

1        0        1 

0 

0      1 

Dental  Clinic,   

1 

1 

1        1       .  . 

State  Tax  on  Bonds    

1 

Interest  on  Bonds,  

1 

Sinking  Funds     

1 

Technical  High  School 

1 

Ill 

Public  Library,    

1 

Domestic  Arts  High  School,. 
Open  Air  Classes,        

1 
1 

1        1       .  . 
1        1       .  . 

Medical  Inspection    

1 

1 

1        1       .  . 

Teachers'  Retirement  Fund,. 
Tax  Collection 

1 

1 

.  . 

10 

45 

10 

874 

4 

2 

There  are  also  obvious  omissions  in  this  list  of  proposed  ex- 
penditures. One  finds  for  instance,  no  items  relative  to  the  ac- 
quisition of  real  property — yet  this  item  every  year  amounts  to 
thousands  of  dollars.  Neither  does  one  find  provision  for  the 
payment  of  temporary  loans.  This  item  in  1916  amounted  to 
$76,000. 

The  estimated  receipts  are  set  forth  in  five  accounts,  viz., 
"real  estate  tax,"  "state  appropriation,"  "personal  taxes,"  "in- 
terest, "  "  tuition. ' '  The  amount  set  opposite  real  estate  tax  is  the 
net  amount  resulting  after  deductions  are  made  for  abatements, 
exonerations,  etc.,  etc.  It  is  thus  not  possible  to  ascertain  from 
the  budget  the  amount  of  these  deductions  from  year  to  year. 
One  finds,  likewise,  no  provision  made  for  borrowing  on  tempor- 
ary loans,  yet  the  board  has  been  facing,  and  will  probably  con- 
tinue to  face  a  deficit  for  a  couple  more  years.  Thus  the  deficit 
estimated  for  the  fiscal  year  1917-18  is  somewhere  between  $35,- 
000  and  $47,000.*  Provision  is  not  made  for  receipts  from  mis- 
cellaneous sources,  such  as :  rent,  fire  losses,  sale  of  supplies  and 
equipment,  etc.,  which  amounted  to  nearly  $7,000  during  the 
fiscal  year  1915-16. 

In  a  school  system  as  large  as  Harrisburg,  where  nearly  350 
teachers  are  employed,  there  are  always  changes  made  in  the 
staff  in  the  course  of  the  year.  Numerous  substitutions  will  be 
made,  in  which  lower  salaried  teachers  will  take  the  place  of 
those  who  were  paid  at  a  higher  rate.  The  effect  of  such  sub- 
stitution is  that  there  will  accrue  to  the  district  a  certain  amount 
of  money; — in  New  York  City  the  amount  accruing  from  this 
source  has  been  determined  to  be  somewhat  over  two  per  cent. 
Assuming  that  these  accruals  will  amount  to  two  per  cent,  of  the 
salaries  paid  teachers  during  the  course  of  the  fiscal  year  1917-18 
there  should  be  some  $5,000  or  $6,000  made  available  in" this  way. 
Provided  with  the  new  accounting  facilities  which  are  recom- 
mended in  this  report,  it  will  be  possible  to  take  an  accurate  ac- 
count of  this  item  in  the  future  when  preparing  the  budget : 

The  Present  Budget  Not  Prepared  As  a  Means  of  Control: 

Beyond  a  question  of  doubt  it  may  be  said,  with  regard 
to  the  present  budget  procedure  of  the  Harrisburg  school  dis- 
trict that : 

*See   Appendix   "A." 

46 


is  to  a  great  extent  based  on  guesses. 

2 — It  presents  a  classification  so  varied  that  one  cannot  de- 
termine things  which  are  to  be  bought,  services  to  be 
rendered,  funds  to  be  affected  or  the  extent  to  which 
money  expended  is  to  provide  for  current  expenditures 
or  capital  outlays,  etc. 

3 — it  is  prepared  by  a  spending  officer  who  has  limited  exec- 
utive direction  of  but  a  small  proportion  of  the  school 
expenditures. 

4 — It  is  supported  by  no  information  relative  to  unit  costs  or 
past'  expenditures  with  regard  to  the  several  items. 

5 — it  is  in  effect  finally  determined  by  a  committee  of  the 
board  which  is  not  responsible  for  the  services  rendered 
or  the  incurring  of  expense  therefor. 

6 — It  is  not  a  complete  plan  of  work  or  financing. 

The  Present  Budget  Not  Used  As  a  Means  of  Control: 

Even  if  the  budget  were  prepared  and  presented  in  a 
proper  way  the  practice  which  the  board  follows  in  operating 
under  it  would  impair  its  value  as  a  means  of  control. 

Having  set  down  by  resolution  the  limitations  on  expenditure 
it  is  natural  for  the  board  to  demand  monthly  statements  show- 
ing the  balances  available  in  the  appropriations.  The  fact  is, 
however,  that  after  the  board  has  appropriated  over  half  a  mil- 
lion dollars  no  statement  as  to  the  condition  of  the  appropria- 
tion accounts  is  submitted  to  the  board  until  November  1st,  i.  e., 
until  after  expenditures  have  been  going  on  for  over  four 
months.  Furthermore,  these  statements  (due  to  the  lack  of  a 
proper  accounting  system  brought  out  in  a  subsequent  division 
of  this  report)  take  no  account  of  the  orders  outstanding.  A 
comparison  of  the  estimated  with  the  actual  expenditures  of  the 
fiscal  year  1915-16  shows  that  of  the  twenty-two  accounts  thir- 
teen had  overdrafts  at  the  end  of  the  year  aggregating  nearly 
$35,000. 

The  Superintendent  Should  Be  Responsible  for  the  Preparation 
and  Submission  of  the  Budget. 

Responsibility  in  connection  with  the  budget  should  be 
clearly  defined.  This  document  should  constitute  a  plan  by 

47 


which  the  administration  of  the  schools  could  be  guided  and  to 
a  certain  extent  be  limited  and  restricted  for  an  ensuing  period 
of  twelve  months.  It  should  be  well  conceived,  accurately  esti- 
mated, complete  and  well  coordinated.  It  should  be  the  plan 
of  the  officer  who  is  responsible  for  the  administration  of  the 
schools.  At  the  present  time,  the  superintendent  does  nor  as- 
sume responsibility  for  the  budget  and  gives  no  consideration 
to  the  financial  plan  of  the  school  district. 

It  should  be  remembered  in  this  connection  that  any  plan  or 
a  part  of  any  plan  for  the  administration  of  the  schools  which 
may  be  proposed  is  either  directly  or  indirectly  connected  with 
the  education  of  the  children  of  the  district.  For  this  reason 
responsibility  for  the  preparation  of  administrative  proposals 
should  rest  with  the  .superintendent,  who  in  the  last  analysis  is 
responsible  for  a  well  coordinated  and  executed  program  of 
school  service.  Even  under  the  dual  executive  organization  to 
which  the  board  is  restricted  by  the  state  educational  laws,  the 
preparation  and  submission  of  the  budget  should  be  so  formu- 
lated by  the  board  that  hereafter  the  superintendent  should  be 
made  responsible  for  its  preparation  and  submission. 

Appropriations  Should  Limit  the  Spending  of  Money,  Not  the 
Use  of  Facilities  Purchased. 

Since  the  appropriation  accounts  are  to  serve  as  an  in- 
strument for  the  control  of  the  spending  officers,  these  accounts 
should  be  so  classified  that  control  can  be  exercised  over  the  dif- 
ferent commodities  or  "objects,"  i.  e.,  personal  services,  sup- 
plies, equipment,  etc.,  which  are  to  be  purchased. 

This  is  a  control  over  the  spending  of  money,  and  is  properly 
the  only  control  which  the  board,  as  trustees  and  laymen,  need  to 
exercise  over  their  executives  through  the  appropriations.  In 
other  words,  the  money  available  each  year  should  be  appro- 
priated for  the  different  objects  to  be  bought.  Such  objects 
are  usually  designated  and  classified  as  "personal  service," 
"supplies,'  "materials,"  "equipment,"  "contract  and  open- 
order  service,"  "fixed  charges,"  "real  property,"  and  "special 
and  miscellaneous."  The  use  or  application  of  these  objects  or 
facilities  of  expenditure  in  the  administration  of  the  schools 

48 


is  a  technical  matter  and  should  be  wholly  in  the  hands  of  a  re- 
sponsible expert  executive.  Thus,  if  the  board  appropriates 
money  on  the  basis  of  functions  or  sub-units  of  organization  as 
it  does  at  the  present  time,  it  is  obvious  that  the  executive  is 
definitely  restricted  in  the  use  or  application  of  the  objects  or 
facilities.  Moreover,  at  the  time  when  the  appropriations  are 
made,  it  is  impossible  to  state  how  these  objects  will  be  applied 
to  the  several  functions  or  used  by  the  several  organizations. 

Limiting  the  expenditures  to  function  or  organization  unit, 
together  with  the  practice  of  the  board  in  assuming  responsibil- 
ity for  so  many  of  the  administrative  duties,  seriously  interferes 
with  executive  initiative  and  responsibility. 

It  is  not  to  be  implied  that  the  executive  shall  not  be  held  re- 
sponsible for  the  economical  expenditure  of  the  amounts  ap- 
propriated. On  the  contrary,  the  system  of  accounts  which  is 
recommended  in  this  report  is  such  that  the  board  will  be  able 
through  periodic  reports  to  get  necessary  information  relative 
to  the  expense  and  cost  of  the  different  functions  of  the  school 
district.  In  this  way,  the  board  will  be  able  to  detect  extrava- 
gant administration  and  the  executive  will  have  the  opportunity 
of  demonstrating  economies.. 

While  it  is  suggested  that  the  board  should  appropriate  on 
the  basis  of  objects  of  expenditures,  it  should  be  informed  of  a 
great  deal  more  than  merely  the  fact  that  the  money  appro- 
priated is  to  buy  so  much  personal  service,  supplies,  etc.  Accom- 
panying the  expenditures  classified  by  objects  should  be  other 
classifications  and  supporting  schedules  which,  in  effect,  would 
give  the  work  program,  i.  e.,  the  services  or  functions  to  be 
rendered,  the  funds  to  which  expenditures  would  be  chargeable, 
the  plan  of  financing  the  school  district,  etc.  In  other  words,  it 
should  show  completely  and  in  detail  the  work  planned  and  the 
way  such  work  is  to  be  financed. 

With  this  material  at  hand,  together  with  unit,  costs  and  com- 
parative data  of  past  years,  a  statement  of  the  total  cost  of 
operation  in  the  past,  a  surplus  account  to  show  how  the  pres- 
ent surplus  or  deficit  had  accumulated  with  a  statement  of  the 
estimated  surplus  or  deficit  for  the  present  year,  a  debt  state- 
ment and  a  balance  sheet  to  show  what  the  district  owns  and 

49 
C  of  C — 4 


owes,  the  superintendent  would  be  in  a  position  to  go  before  the 
board,  present  his  program  intelligently  and  exhaustively.  The 
board  would  then  be  in  a  position  to  judge  of  the  work  and  fi- 
nancial plan  in  the  light  of  the  essential  facts. 


mini  ronn  and  Conti  Ht  of  the  Hutlget. 

The  preparation  and  adoption  of  an  adequate  budget  for 
the  school  district  of  llarrisburg  will  call  for  more  serious  and 
careful  consideration  on  the  part  of  the  board  and  its  executive 
than  any  other  act  of  the  administration. 

To  summarize  the  recommendations  expressed  or  implied  in 
the  above  discussion,  it  is  recommended: 

1  —  That  the  budget  for  the  school  district  of  Harrisburg  be 

prepared  and  presented  to  the  board  of  school  directors, 
by  the  superintendent  as  the  responsible  executive  of- 
ficer of  the  school  administration. 

2  —  That  money.be  appropriated  on  the  basis  of  objects  of  ex- 

penditure. 

3  —  That  the  following  collateral  or  supporting  data  accompany 

these  estimates: 

a  —  Classification    of    expenditures    by    function:    High 

school,   elementary  school,  teacher  training,  medi- 

cal inspection,  etc. 

b  —  Classification  of  expenditures  by  character. 
c  —  Current  expense;  administration,  instruction,  opera- 

tion and  capital  outlay. 
d  —  Classification  of  expenditure  by  funds  :  General  fund, 

teachers'  retirement  fund,  building  fund,  etc. 
e  —  A  balance  sheet. 
f  —  A  debt  statement. 
g  —  An  operation  account. 
h  —  Surplus  account. 
i  —  Unit  costs. 
j  —  Expenditures  for  a  series  of  years  comparable  with 

the  present  proposals. 

4  —  A  complete  plan  of  financing  including  prospective  bor- 

rowings. 

50 


The  Budget  As  a  Means  of  Informing  the  Public. 

At  the  present  time  the  school  board  issues  an  annual  re- 
port of  the  activities  of  the  district.  This  report  appears  some 
months  after  the  close  of  the  period  to  which  it  relates.  It  con- 
tains a  record  of  things  passed  and  gone,  both  in  respect  to  the 
educational  and  financial  aspects  of  the  administration. 

While  this  has  been  the  usual  way  of  most  school  districts  of 
informing  the  community  of  their  activities,  yet  it  can  be  said 
that  such  measures  do  not  furnish  the  citizens  at  the  proper 
time  with  adequate  information  relative  to  the  plans,  difficulties, 
achievements  of  the  administration. 

A  budget  for  the  school  district  of  Harrisburg  as  proposed 
would  contain  not  only  a  presentation  of  the  past  activities  of  the 
school  district  but  also  a  work  program  for  the  ensuing  year.  It 
would  represent  the  plans  for  the  future  as  predicated  on  the 
achievements  of  the  past.  It  would  be  informative  to  the  high- 
est degree  with  respect  to  the  services,  financial  program  and 
the  present  financial  condition  of  the  school  district.  In  this 
document  would  be  collected  all  of  the  facts  which  the  superin- 
tendent thinks  are  necessary  to  convince  the  board  of  school 
directors  of  the  needs,  and  to  inform  it  of  the  program  of  the 
school  system.  The  board  could  do  no  better  than  to  bring  the 
public  into  its  confidence  by  making  public  such  information, 
and  inviting  public  scrutiny  and  criticism. 

It  would  be  of  little  or  no  value  to  publish  the  meager,  ill- 
classified  and  incomplete  statements  which  are  now  considered 
by  the  board  in  the  course  of  the  formulation  of  its  administra- 
tive plan  for  the  ensuing  year.  If,  however,  the  budget  is  drawn 
up  along  the  lines  recommended  above,  there  will  be  all  of  the 
essential  facts  at  hand  which  the  public  should  know.  It  is 
therefore  recommended  that  before  adoption  by  the  board,  the 
tentative  budget  should  be  given  wide  publicity  through  the 
local  papers  and  that  opportunity  be  given  to  the  citizens  of  the 
community  to  be  heard  with  reference  to  the  proposals  of  the 
school  administration  as  outlined  in  the  budget. 

Since  it  is  recommended  that  the  tentative  4  budget  be  made 
known  to  the  people  of  the  community  there  should  accompany 
it  an  explanatory  statement  or  message,  from  the  executive  or 

51 


the  superintendent,  covering  in  general  the  reasons  for  increases 
or  decreases,  the  advantages  which  are  calculated  to  result  in  the 
proposed  plan,  explanations  regarding  increased  or  decreased 
services,  increase  or  decrease  in  tax  rate,  etc.  Such  an  intro- 
ductory statement  would  serve  to  assist  the  reader  in  realizing 
the  significance  of  the  proposed  plan. 

The  "Administrative"  Year  Should  Be  Coterminous  With   the 
Fiscal  Year. 

According  to  the  state  education  law  the  annual  reorgani- 
zation of  the  board  of  school  directors  occurs  each  year  on  the 
first  Monday  of  December.  It  is  not  until  the  first  Monday  in 
July  that  the  ensuing  fiscal  year  begins.  The  effect  of  this  ar- 
rangement is  that  annual  reports  covering  the  operations  of  the 
fiscal  year  never  correspond  to  any  one  administration  of  the 
board  of  school  directors.  It  is  thus  never  possible  to  compare 
one  administration  with  another.  Thus  citizens  as  well  as  mem- 
bers of  the  board  do  not  know  exactly  what  progress  a  given  ad- 
ministration has  made  over  a  former  administration.  In  ap- 
praising the  work  of  public  officials  opportunity  for  comparison 
is  vital  and  in  the  case  of  the  Harrisburg  school  district  the 
change  which  is  necessary  could  be  made  by  merely  shifting  the 
date  of  reorganization  of  the  board  so  that  it  would  fall  at  the 
beginning  of  the  fiscal  year. 

It  is  therefore  recommended  that  this  change  be  made  a  part 
of  the  legislative  program  at  the  next  session  of  the  state  legis- 
lature. 


II 

CONSTRUCTION,  OPERATION  AND  REPAIR 
OF  BUILDINGS 

Construction. 

The  General  Construction  Problem. 

The  public  school  buildings,  which  are  built  by  the  Har- 
risburg  school  board,  are  designed  by  an  architect  engaged  for 
that  purpose  by  the  board.  The  architect  also  supervises  the 
construction  of  the  buildings.  He  is  directly  responsible  to  the 
board  throughout  the  period  of  his  employment. 

The  construction  problem  of  the  board  resolves  itself  into  two 
main  elements: 

1 — The  formulation  of  a  plan  or  program  for  a  new  building 

project  in  which  consideration  must  be  given  to  the  three 

following  factors : 

a — The  size  of  the  new  school  unit,  the  lay-out  of  which 
should  provide  for  future  as  well  as  present  needs. 

b — The  location  of  this  new  unit,  which  should  be  de- 
termined with  reference  to  the  needs  of  the  entire 
system  as  well  as  the  immediate  local  needs. 

c — The  financial  resources  of  the  city  for  educational 
purposes. 

2 — The  selection  of  an  architect  and  the  establishment  .of  re- 
lations with  him  which  will  permit  the  board  to  control 
the  main  features  of  new  construction  without  hamper- 
ing the  architect  in  designing  buildings  which  will  con- 
form to  accepted  standards  of  modern  schoolhouse  con- 
struction. 

The  Planning  of  Extensions  of  Physical  Plant. 

Detailed  examination  of  a  number  of  buildings  built 
within  the  last  ten  to  fifteen  years  indicates  that  not  enough  con- 

53 


sideration  has  been  given  to  the  importance  of  planning  exten- 
sions to  the  physical  plant  on  broad  lines.  This  lack  of  good 
planning  is  reflected-  in — 

1 — The  large  number  of  small  buildings  in  close  proximity 
to  each  other  in  certain  districts. 

2 — The  very  late  acceptance  of  approved  standards  of  build- 
ing design  and  construction. 

T 'oo  Many  Small  Buildings  Have  been  Built. 

The  desirability  and  economy  of  concentrating  the  physi- 
cal plant  of  the  system  in  fairly  large,  well-designed  and  well- 
constructed  buildings  instead  of  scattering  it  in  a  number  of 
small,  cheap  buildings  do  not  seem  to  have  been  recognized  and 
taken  advantage  of  by  the  board  until  quite  recently.  From  the 
relatively  large  number  of  small  buildings  located  within  close 
proximity  to  each  other  in  some  parts  of  the  city  it  would  seem 
that  the  building  policy  of  the  board  has  been  dictated  by  re- 
quests of  various  wards  and  school  districts  rather  than  by  the 
educational  needs  of  the  city  as  a  whole. 

Standards  of  Construction. 

Critical  inspection  of  the  buildings  erected  in  the  last  ten 
or  twelve  years  shows  that  they  have  not  conformed  to  the  ac- 
cepted standards  of  the  times  for  schoolhouse  construction. 
Buildings  of  non-fireproof  or  only  semi-fireproof  construction 
were  built  as  late  as  1912-1913.  Principles  of  correct  school- 
room lighting  were  adopted  only  about  two  or  three  years  ago. 
Some  of  the  toilet  facilities  installed  as  late  as  1905  were  so 
poor  that  they  are  now  being  replaced.  The  heating  and  venti- 
lating plants  in  a  number  of  the  buildings  were  poorly  designed 
and  required  extensive  changes  soon  after  completion.  Some 
never 'have  given  entirely  satisfactory  service. 

It  is  well  known  that  school  buildings  as  a  class  are  nearly 
always  utilized  until  it  is  absolutely  necessary  to  abandon  or 
replace  them  for  reasons  of  safety,  or  to  make  room  for  larger 
buildings.  As  a  result,  there  is  not  a  community  of  any  size  in 
the  country  which  has  not  a  considerable  number  of  wretched 

54 


old  buildings  entirely  unsuited  to  the  educational  needs  of  the 
times,  a  menace  to  the  safety  of  the  occupants,  expensive  to 
keep  in  repair  and  to  operate,  and  generally  a  source  of  irri- 
tation to  the  citizens.  Many  of  the  schools  which  Harrisburg  has 
built  in  the  last  fifteen  years  arc  of  a  type  which  become  obso- 
lete in  the  course  of  twenty  years,  but  they  will  continue  in  use 
long  after  they  should  be  abandoned  because  the  financial  con- 
dition of  the  city  will  not  permit  their  abandonment.  For 
this  reason  the  education  of  many  school  children  is  needlessly 
hampered  and  many  are  housed  under^  unsafe  and  insanitary 
conditions. 

It  may  be  said  that  the  Shimmel  building,  erected  in  1915y 
was  the  first  public  school  building  in  Harrisburg  to  be  built 
in  accordance  with  modern  ideas  on  school  design  and  con- 
struction— that  is,  ideas  which  were  generally  accepted  four  or 
five  years  previous  to  its  erection. 

Coordination,    of   Needs    for    New    Educational    Facilities    and 
Financial  Resources  of  the  City. 

In  attempting  to  explain  the  generally  unsatisfactory 
character  of  schoolhouse  construction,  as  previously  described, 
a  study  was  made  of  the  construction  costs  of  several  buildings. 
From  this  study  it  would  seem  that  the  board  has  been  actuated 
by  a  too  rigid  sense  of  economy  in  planning  its  buildings.  Even 
in  the  case  of  the  Steele  building,  the  latest  to  be  added  to  the 
school  system,  the  funds  originally  appropriated  were  too  lim- 
ited for  a  building  of  the  size  and  type  which  the  board  had  in 
mind.  Experience  with  the  Shimniel  building,  at  that  time  just 
completed,  should  have  furnished  sufficient  data  on  which  to 
base  an  adequate  appropriation  for  a  building  almost  identical 
in  size  and  general  requirements.  That  both  of  these  buildings 
were  built  at  a  reasonable  cost,  is  shown  by  the  fact  that  the  cost 
per  classroom  (actual)  averaged  $5,500,  and  the  cost  per  cubic 
foot,  on  the  basis  of  measurements  made  during  this  survey, 
averaged  about  16  cents,  exclusive  of  the  architect's  fees.  Both 
of  these  unit  costs  are  moderate  for  buildings  of  this  kind. 

Appropriations  for  some  of  the  larger  buildings,  notably  the 
Technical  High  School,  seem  to  have  been  based  almost  entirely 

55 


on  guess  work,  the  most  evident  desire  being  to  economize  even 
to  an  unnecessary  degree.  An  analysis  of  the  capital  account 
of  the  board  shows  that  on  February  I,  1917,  the  net  bonded 
indebtedness  was  only  1.61  per  cent  of  the  assessed  valuaton  of 
the  city,  whereas  the  legal  limit  without  recourse  to  popular 
vote  is  2  per  cent.,  and  the  limit  with  popular  sanction,  7  per 
cent.  The  necessity  for  any  drastic  economy  is  therefore  not 
apparent,  especially  in  the  light  of  the  popular  approval  given  to 
the  recently  adopted  program  to  spend  $1,250,000  on  new  con- 
struction. 

Responsibility  for  Technical  Phases  of  Construction. 

An  examination  of  three  of  the  most  recently  constructed 
buildings  indicates  that  the  board  has  taken  upon  itself  respon- 
sibility for  technical  features  of  design  and  construction  which  a 
school  board  is  not  especially  fitted  to  assume. 

For  example,  the  board  has  always  reserved  the  right  to  select 
the  stone  and  brick  for  new  buildings.  In  the  case  of  the  Shim- 
mel  building  a  brick  was  selected  which  has  effloresced  badly  and 
marred  the  appearance  of  the  building.  It  is  believed  that  a  lay 
board  should  limit  the  choice  so  far  as  brick  and  stone  are  con- 
cerned, to  specifying  if  it  so  desires,  the  color  and  maximum 
cost.  The  actual  selection  of  the  materials  should  be  left  to  the 
architect.  Only  in  this  way  can  responsibility  for  results  be 
fixed.  It  may  be  said  further  that  the  price*  of  face  brick  and 
trim  used  on  a  building  does  not  affect  the  cost  of  the  building 
to  any  marked  extent. 

In  the  case  of  the  Technical  High  School,  the  power  plant 
installation  was  a  rather  poor  one  in  comparison  with  the  rest 
of  the  building.  While  the  board  was  not  responsible  for  the 
actual  selection  and  arrangement  of  the  equipment,  it  failed  to 
provide  sufficient  land  for  a  first-class  installation,  thereby  mak- 
ing necessary  the  selection  of  equipment  ill-suited  for  the  plant 
and  the  arrangement  of  this  equipment  in  an  improper  man- 
ner. 

The  criticisms  which  can  be  made  of  this  power  plant  from  a 
mechanical  viewpoint  are  numerous.  Furthermore,  no  provis- 
ion was  made  for  expansion  of  the  plant.  The  result  is  that  when 

56 


the  new  addition  is  made  to  the  school,  in  accordance  with  the 
building  program  recently  adopted,  it  will  be  necessary  to  dis- 
mantle the  present  power  plant  and  build  an  entirely  new  one. 

In  the  case  of  the  Steele  building,  a  type  of  heating  and  venti- 
lating system;  was  chosen  by  the  board  on  its  own  initiative  which 
is  considered  obsolete.  Discussion  of  the  apparent  advantages 
and  the  numerous  disadvantages  of  this  system  as  compared 
with  a  first-class  steam  plant  is  reserved  for  a  later  section  of 
this  report. 

It  is  recommended  that  the  board  leave  technical  matters  of 
design  and  construction  to  the  experts  employed  by  it  for  just 
that  purpose. 

Preliminary  Study  of  Building  Projects. 

The  consideration  which  has  been  given  to  the  present 
program  of  enlarging  the  Harrisburg  public  school  system  by 
the  construction  of  new  high  schools  is  typical  of  the  thought 
and  study  which  should  be  given  to  all  new  projects,  whether 
large  or  small.  The  board  is  to  be  commended  upon  the  steps 
so  far  taken  to  bring  the  physical  plant  up-to-date  and  keep  it 
abreast  of  the  times,  even  though  the  present  situation  is  the 
outcome  of  serious  neglect  in  past  years. 

In  the  planning  of  new  buildings,  it  is  believed  that  a  freer 
hand  should  be  given  to  the  architect.  To  be  sure  the  board 
must  keep  a  tight  hold  on  the  purse  strings.  This  should  be 
done,  not  as  in  the  past  by  merely  specifying  a  lump  sum  for  a 
building  without  reference  to  the  unit  cost  of  accommodations 
to  be  provided,  but  by  limiting  the  total  cost  on  the  basis  of 
unit  costs  per  classroom  or  equivalent  study  area,  and  per-  cubic 
foot. 

The  working  out  of  details  of  design  and  construction  should 
be  left  to  the  architect  in  collaboration  with  the  superintendent 
of  schools  and  the  superintendent  of  buildings  (if  the  board 
accepts  a  recommendation  made  later  in  this  report  that  a 
superintendent  of  buildings  be  employed). 

Several  instances  of  defective  design  and  construction  were 
observed  in  recent  buildings  such  as  are  likely  to  occur  unless  the 
building  plans  are  carefully  studied  by  the  superintendent  of 


schools  with  reference  to  educational  efficiency  of  the  buildings 
from  an  administrative  viewpoint,  and  also  by  a  well  qualified 
superintendent  of  buildings  familiar  with  features  of  building 
operation : 

In  the  Steele  building  the  room  intended  for  use  as  the  prin- 
cipal's office  is  only  nine  feet  by  ten  feet  and  is  poorly 
located. 

In  both  the.  Steele  and  Shimmel  buildings  the  auditorium  stage 
is  not  deep  enough  for  dramatic  exercises,  one  of  the  things 
for  which  a  school  auditorium  is  intended. 

The  roof  covering  of  both  the  Steele  and  Shimmel  buildings 
are  of  tar  paper.  In  the  case  of  the  Shimmel  building,  a 
considerable  portion  of  the  covering  was  ripped  off  during 
a  recent  storm.  It  is  recommended  that  the  roofs  on  new 
buildings  be  of  the  type  known  as  "slag"  roofs,  which  are 
inexpensive  for  the  service  which  they  give. 

In  the  Steele  building  the  furnace  room  has  an  entrance  only 
at  one  end.  This  means  that  the  janitor  can  get  to  the  room 
from  a  far  corner  of  the  building  only  by  a  circuitous  route 
within  or  by  a  route  outside  of  the  building. 

In  the  Steele  building  no  screen  was  provided  over  the  fresh 
air  intake.  Paper,  dust  and  particles  flying  about  in  the 
air  are  likely  to  be  sucked  in.  If  paper  should  be  blown 
through  the  fan  and  get  lodged  in  some  part  of  the  very 
hot  radiating  surface  of  the  furnaces,  a  fire  might  be 
started.  Fires  have  been  known  to  start  in  just  this  way. 
A  grill  should  be  placed  over  the  fresh  air  intake,  and,  in 
addition,  a  cheese-cloth  filter  to  keep  out  the  dust  which 
ultimately  is  deposited  on  the  red  hot  furnace  surfaces  and 
creates  disagreeable  odors.  Another  serious  objection  to  the 
intake  is  that  it  is  located  immediately  over  the  window  of 
the  ash  storage  space.  This  means  that  the  fan  must  be 
stopped  every  time  ashes  are  handled ;  and  it  is  likely  even 
then  that  a  considerable  amount  of  ash  dust  gets  into  the 
intake. 

The  auxiliary  hot  water  heating  sj^stem  intended  to  heat  sev- 
eral of  the  small  rooms  in  the  Steele  building  by  means  of 
radiators  is  poorly  laid  out.  The  circulation  is  so  defective 

58 


that  these  rooms  are  always  cold  during  extreme  weather. 
Futhermore.  the  plumbing  is  apt  to  freeze  in  the  southwest 
corner  of  the  building. 

The  grates  for  the  hot  air  furnace  in  the  Steele  building  were 
evidently  intended  for  soft  coal,  as  the  pea  coal  which  is 
used  falls  through  and  is  cither  wasted  or  recovered  only 
by  the  tedious  process  of  sieving. 

In  the  Shimmel  building  the  level  of  the  coal  bin  is  several 
feet  higher  than  the  boiler  room  level,  and  it  is  necessary 
for  the  janitor  to  wheel  coal  down  a  steep  incline.  This 
sort  of  an  error  of  design  is  not  easily  detected  on  plans, 
but  should  be  caught  during  construction  by  a  wide-awake 
building  superintendent.  It  is  recommended  that  the  steep 
grade  referred  to  be  eliminated,  even  at  this  late  date. 

In  the  Shimmel  building  the  electric  lights  are  attached  to  the 
ceiling.  They  arc  so  high  1hat  a  larger  number  must  be 
provided  for  adequate  illumination  than  would  be  necessary 
if  they  were  suspended  several  feet. 

The  trap  on  the  drain  line  to  the  roof  of  the  front  portico  is 
buried  in  the  building  wall.  This  trap  has  become  clogged, 
which  in  turn  has  caused  the  water  to  overflow,  marring 
the  appearance  of  the  building  and  ruining  the  plaster  in- 
side. 

The  playground  of  the  Shimmel  building  has  been  covered 
with  cinders  containing  a  considerable  proportion  of  large 
clinkers.  Cinders  of  this  kind  should  not  be  used,  as  chil- 
dren falling  on  them  may  be  seriously  injured. 

Many  defects,  such  as  those  listed  above,  could  be  detected 
by  a  building  superintendent  either  on  the  plans  or  during  the 
process  of  construction.  It  is  well  known  and  architects  them- 
selves are  usually  free  to  acknowledge  thai  errors  are  frequently 
made  by  them  simply  because  of  lack  of  experience  on  their  part 
in  the  care  and  operation  of  buildings,  and  in  the  conduct  of  the 
business  for  which  different  kinds  of  buildings  are  intended.  A 
building  superintendent  should  also  be  of  great  value  in  super- 
vising the  acceptance  tests  which  should  be  made  of  all  instal- 
lations of  mechanical  equipment. 

59 


Business  Methods  Relating  to  Construction  Work 

It  is  recommended  that  certain  changes  be  made  in  the  busi- 
ness methods  of  the  board  relating  to  construction  work. 

The  Architect  Should  Be  Employd  Under  Contract. 

In  past  years  no  contract  between  the  board  and  the  archi- 
tect has  been  entered  into.  It  is  stated  that  no  difficulties  have 
arisen  on  that  account.  This  is  believed  to  be  more  a  matter  of 
good  fortune  than  good  business.  It  is  recommended  that  the 
relations  between  the  board  and  an  architect  be  denned  hereafter 
by  means  of  a  contract.  Care  should  be  taken  to  insert  in  such 
contracts  the  stipulation  that  the  cost  of  the  building  to  be  de- 
signed shall  come  within  the  amount  apppropriated.  In  this 
way  the  board  would  be  able  to  exercise  more  effective  control 
than  is  now  possible  over  the  funds  provided  for  new  construc- 
tion. It  would  also  be  incumbent  upon  the  board,  if  such  a  stip- 
ulation were  to  hold,  to  estimate  the  cost  of  a  proposed  building 
more  carefully  than  in  the  past. 

Bids  on  Construction  Should  Be  Accompanied  by  Schedules  of 
Unit  Prices. 

At  the  present  time  •  payments  on  account  for  new  con- 
struction are  made  on  the  basis  of  90  per  cent,  of  the  work  com- 
pleted, as  estimated  by  the  architect.  The  architect's  estimates 
are  based  upon  unit  costs  computed  by  him.  It  is  recommended 
that  a  schedule  of  unit  costs  be  required  of  contractors  when 
bids  are  submitted.  These  unit  costs  should  then  serve  as  a  basis 
for  payments  on  account  and  also  for  any  extras  or  credits  which 
may  be  paid  later  by  the  board.  Incidentally,  these  schedules 
of  unit  costs  would  be  of  considerable  value  in  comparing  bids 
of  various  contractors. 

Filing  of  Construction  Data ;  Preservation  of  Plans. 

At  the  present  time  some  of  the  data  on  new  buildings  Is 
filed  in  the  correspondence  files  and  some  is  contained  in  the 
board  minutes  from  which  it  can  be  assembled  only  with  diffi 

60 


culty.  Considerable  data  of  special  importance  in  connection 
with  operation  and  maintenance,  such  as  equipment  data,  floor 
areas  to  be  used  in  connection  with  janitorial  compensation,  and 
cubitures  in  connection  with  unit  costs  of  operation  (as 
later  explained  herein)  is  not  recorded  at  all.  It  was  found 
difficult  to  obtain  the  cost  data  on  several  of  the  recent  buildings. 
This  data  was  finally  obtained  from  the  office  of  the  architect. 
Recourse  was  had  to  the  plans  of  several  buildings  for  the 
purpose  of  measuring  cubitures  as  a  basis  for  appraising  the 
unit  costs  of  construction.  It  was  found  that  many  plans  were 
missing,  including  those  of  the  Shimmel  and  Steele  buildings.  It 
was  stated  that  these  plans  had  been  loaned  to  various  contrac- 
tors in  connection  with  repair  wrork  and  had  never  been  re- 
turned. If  proper  control  over  repairs  and  operation  is  estab- 
lished in  accordance  with  later  recommendations  of  this  report, 
frequent  reference  wrill  be  necessary  to  building  plans  and  to  con- 
struction data.  It  is  urged,  therefore,  that  as  each  new  building 
is  constructed  all  of  the  data  referring  to  it  be  filed  under  one 
cover,  and  that  in  the  future  no  plans  whatever  be  loaned  out. 

Engineering  Features  of  School  Plants 

Coal  Storage  Space  in  New  Plants. 

In  the  majority  of  the  older  schools  storage  space  for  a 
year's  supply  of  coal  has  been  provided.  In  preparing  the  gen- 
eral specifications  for  the  newer  school  buildings,  however,  the 
tendency  has  been  to  limit  the  coal  storage  space  to  but  a  frac- 
tion of  the  year's  supply.  It  is  recommended  that  space  for  a 
year's  supply  be  provided,  wherever  this  can  be  done,  without 
excessive  cost. 

The  reasons  for  this  recommendation  are : 

1 — Coal  which  can  be  delivered  during  the  summer  months 
can  be  bought  cheaper  than  if  winter  deliveries  must  be 
made.  Savings  as  high  as  fifty  cents  per  ton  are  some- 
times made  in  this  way. 

2 — If  deliveries  are  completed  during  the  summer  frequent 
reorders  throughout  the  year  and  trouble  regarding  the 
supply  under  unusual  market  conditions  are  eliminated. 
61 


3 — It  is  relatively  easy  when  bins  are  filled  at  one  time  to 
cheek  up  wagon-load  deliveries  against  ear-load  mani- 
fests, this  check  being  the  only  one  which  the  board  now 
has  on  the  tonnage  for  which  it  is  billed. 

J>alanc<d  Systems  of  Ventilation  in  New  Plants. 

In  most  of  the  plants  of  the  school  system  which  have 
artificial  ventilation,  the  air  is  forced  in  by  means  of  a  fan  and 
makes  its  exit  from  the  various  rooms  through  vents  leading 
to  the  roof.  Such  a  system  is  called  an  ''unbalanced"  system 
and  can  be  operated  properly  only  when  all  classroom  windows 
and  doors  are  closed.  When  a  teacher  opens  the  windows  a 
short  circuit  is  created,  large  volumes  of  air  go  out  through  the 
open  windows,  and  the  other  rooms  where  the  windows  are 
closed  do  not  receive  their  proper  share  of  fresh  air.  This  pro- 
duces a  very  unsatisfactory  condition  throughout  the  entire 
building. 

It  is  recommended  that  so-called  " balanced"  systems  of  ven- 
tilation be  provided  in  new  school  buildings.  A  "balanced" 
system  is  one  in  which  the  fresh  air  supplied  by  a  fan  is  also 
sucked  out  of  the  rooms  by  means  of  a  fan  instead  of  being  al- 
lowed to  make  its  own  exit  through  a  vent.  The  production  of 
a  partial  vacuum  in  the  zone  about  the  foul  air  outlet  prevents 
large  volumes  of  air  going  through  open  windows  and  doors. 
In  this  way  a  uniform  condition  of  ventilation  is  maintained  in 
all  of  the  rooms  of  the  building. 

Air  Washers  in  New  Ventilation  Installations. 

The  Shimmel  building  is  the  only  school  building  in  Har- 
risburg  provided  with  an  air  washer.  The  type  of  heating  and 
ventilating  system  installed  in  the  Steele  building  precluded  the 
use  of  an  air  washer.  The  installation  of  air  washers  in  all  new 
schools  is  recommended  primarily  for  the  reason  that  by  their 
use  humidity  can  be  controlled. 

Recent  experiment  and  practical  observation  of  the  effects 
upon  the  human  system  of  the  various  factors  introduced  by  arti- 
ficial heating  and  ventilating  under  different  conditions  tend 
more  and  more  to  strengthen  the  conclusion  that  symptoms  of 

62 


discomfort  and  disturbances  of  the  normal  health  equilibrium  are 
due  primarily  to  the  physical  condition  of  the  air  with  refer- 
ence to  temperature,  humidity  and  circulation  about  the  body. 
The  older  theory  was  that  the  chemical  condition  of  the  air 
with  reference  to  content  of  carbon-dioxide,  organic  poisons  and 
germs  was  primarily  responsible .  for  deleterious  effects.  In  fact, 
the  various  state  laws  defining  the  minimum  amounts  of  air  to 
be  supplied  in  schools  are  based  primarily  upon  this  old  con- 
ception which  has  been  generally  disproved.  The  modern  view 
is  that  the  large  amounts  of  air  specified  in  the  laws  are  valu- 
able, not  because  chemical  purity  is  assured,  but  because  cir- 
culation about  the  body,  with  its  exhilarating  effect,  is  assured. 
It  is  because  of  its  pronounced  exhilarating  effect  tnar  V/TH«^W 
ventilation  is  popular,  and  there  is  no  doubt  that  it  is  valuable 
when  the  weather  is  good.  But,  unfortunately,  window  venti- 
lation is  too  erratic  for  large  rooms  with  many  occupants.  In 
cold,  brisk  weather  its  ''benefits"  are  too  severe  upon  those 
nearest  the  windows;  in  warm,  humid  weather  only  those  near 
the  windows  receive  any  ventilation  at  all. 

If  provision  must  be  made  at  great  expense  to  secure  positive 
ventilation,  as  defined  by  law,  it  is  believed  that  the  small  addi- 
tional outlay  which  would  make  humidity  control  possible  would 
be  fully  justified.  Next  to  temperature  control,  humidity  con- 
trol is  perhaps  the  most  important  element  in  ventilation.  Ex- 
cessive dryness  affects  the  membranes  of  the  nose,  throat  and 
mouth.  By  dry  air  the  mucous  membrane  is  rendered  less  able 
to  resist  colds  and  other  affections.  Furthermore,  evaporation  of 
moisture  from  the  body  is  very  rapid  in  dry  air,  which  means 
that  room  temperature  must  be  kept  higher  for  bodily  comfort 
than  if  the  humidity  were  tinder  control.* 

Steam  Heating  Systems  in  Which  Heating  is  Independent  of  the 
Ventilation  Should  Be  Installed  in  New  Buildings. 

The  Shimmel  building  is  the  only  school  building  in  Har- 
risburg  in  which  the  heating  and  ventilating  plant  is  designed 
in  accordance  with  modern  principles  of  school  engineering. 
The  most  important  features  of  design  of  this  plant  are : 

*See  also  &pecial  report  on  schoolhouse  heating  and  ventilating;  In- 
diana State  Board  o.f  Accounts,  1917. 

63 


1 — The  heating  of  the  building  by  a  vacuum  system  of  direct 
radiation  with  automatic  temperature  control. 

2 — The  ventilating  of  the  building  by  an  independent  system 
in  which  air  is  washed,  humidified  and  tempered  auto- 
matically, but  not  heated,  for  the  purpose  of  heating  the 
building.  The  only  unsatisfactory  feature  of  the  venti- 
lating plant  at  the  Shimmel  building  is  that  it  is  "un- 
balanced. ' ' 

It  is  generally  recognized  that  the  heating  of  school  buildings 
should  be  kept  separate  from  the  ventilation.  This  is  substan- 
tiated by  experience  in  the  case  of  a  number  of  Harrisburg 
schools  in  which  steam  systems  of  hot  air  heating  were  originally 
provided.  It  was  subsequently  found  necessary  to  install  radia- 
tors in  the  rooms  of  several  of  these  buildings. 

Considerable  criticism  has  been  justly  made  of  the  steam  sys- 
tems in  the  Harrisburg  schools.  This  criticism  is  due,  however, 
not  to  the  use  of  steam  as  a  medium  for  heating,  but  to  faulty 
application  of  correct  principles  of  steam  heating. 

Reference  has  already  been  made  to  the  system  of  hot-air 
heating  and  ventilation  chosen  by  the  board  for  the  Steele  build- 
ing. This  system  is  not  considered  a  good  one  for  the  following 
reasons : 

1 — There  is  danger  in  any  furnace  system  of  hot-air  heating 
of  leakage  of  the  furnace  gases  into  the  fresh-air  cham- 
ber. 

2 — The  fresh  air  comes  in  intimate  contact  with  radiating 
surfaces  heated  at  times  almost  to  a  red  heat.  This 
causes  certain  minute  animal  and  vegetable  particles  in 
the  air  to  become  charred,  giving  rise  to  the  common 
complaint  of  "cooked  air." 

3 — It  is  desirable  from  a  physiological  viewpoint  to  have  a 
room  heated  by  radiant  heat  and  to  have  fresh  air  sup- 
plied at  a  temperature  somewhat  lower  than  room  tem- 
perature. Such  an  arrangement  conduces  to  bodily  com- 
fort and  at  the  same  time  produces  mild  exhilaration 
due  to  the  relatively  cool  air  provided. 
64 


In  the  furnace  system  of  hot-air  heating  in  which 
dependence  is  placed  upon  the  hot  air  to  heat  the  build- 
ing as  well  as  to  ventilate  it,  it  becomes  necessary  in  cold 
weather  to  heat  the  air  to  a  very  high  temperature,  with 
the  result  that  the  occupants  breathe  air  which  is  much 
Avarmer  than  room  temperature. 

4 — Control  of  humidity,  which  is  very  nearly  as  important  as 
control  of  temperature,  is  not  possible  with  the  furnace 
system.  Furthermore,  it  is  impracticable  in  this  system 
to  cleanse  the  air  except  by  means  of  cloth  niters  which 
are  a  poor  substitute  for  air  washers. 

5 — The  heating  of  a  building  by  a  fan  system  of  hot  air  is  ab- 
solutely dependent  upon  the  operation  of  the  fan.  If 
the  fan  unit  stops  for  any  reason  whatsoever,  the  fur- 
naces are  rendered  practically  useless. 

The  hot-air  furnace  system  is  undoubtedly  cheaper  to  install 
than  a  first-class  steam  system.'  It  is  also  possible  with  the  hot- 
air  furnace  to  heat  up  a  cold  building  more  quickly  than  with 
steam.  One  of  the  major  claims  in  favor  of  the  furnace  system, 
is  that  it  is  simpler  than  the  steam  system.  This  is  true,  but  the 
mere  fact  that  one  system  is  simpler  than  another,  does  not  make 
it  the  better  one.  Although  a  hot-air  system  is  apparently  simp- 
ler than  a  steam  system,  it  actually  requires  much  more  careful 
and  constant  hand  manipulation. 

The  relative  economies  of  the  two  types  of  plant  under  dis- 
cussion in  the  matter  of  operation  and  maintenance  have  not 
been  proved  one  way  or  the  other.  Theoretical  arguments  are 
advanced  by  the  advocates  of  each  type,  but  very  little  reliable 
data  of  value  for  comparative  purposes  is  available.  The  fact 
remains  that  steam  systems  in  which  the  heating  and  ventila- 
tion are  independent  are  installed  in  an  overwhelming  major- 
ity of  new  buildings  throughout  the  country,  and  where  changes 
from  one  system  to  another  are  made,  either  in  old  buildings  or 
in  new  additions  to  old  buildings,  the  hot-air  system  is  usually 
replaced  by  a  steam  system. 

65 
C  of  O — 5 


Use  of  Central  Station  Hlcain  in  Xcw  School  Buildings. 

The  rate  for  central  station  steam  in  Harrisburg,  namely, 
forty  cents  net  per  thousand  pounds,  is  unusually  low.  This  is 
primarily  due  to  the  fact  that  the  steam  company  uses  coal 
which  it  recovers  from  the  river  bed  at  a  very  low  cost.  This 
coal  can  be  successfully  used  in  large  plants  with  careful  firing 
and  constant  supervision,  but  not  in  small  school  plains. 

A  simple  calculation  will  indicate  roughly  the  relative  econ- 
omy of  purchased  steam  at  forty  cents  per  thousand  pounds  as 
against  steam  generated  locally  in  a  school  plant.  It  is  found 
by  analysis  of  operating  costs  in  a  number  of  school  plants  that 
the  fuel  cost  is  usually  around  60  to  70  per  cent,  and  the  labor 
cost  40  to  30  per  cent,  of  the  total  cost,  neglecting  for  the  time 
being  the  small  per  cent,  represented  by  other  supplies  and 
miscellaneous  items.  Therefore,  if  steam  is  to  be  made  in  a 
school  plant  at  a  cost  of  forty  cents  per  thousand  pounds,  the 
corresponding  cost  of  fuel  must  not  exceed  twenty-four  to 
twenty-eight  cents  per  thousand  pounds.  Assume  twenty-eight 
cents,  the  higher  value  being  more  favorable  to  local  generation. 
The  ratio  between  pounds  of  steam  generated  and  pounds  of 
coal  fired  for  an  entire  season  under  the  conditions  obtaining 
in  school  plants  is  certainly  not  over  six  to  one  and  probably 
nearer  five  to  one.  Let  it  be  assumed,  however,  that  the  local 
plant  operates  at  the  higher  ratio  of  six  to  one,  that  is,  at  the 
higher  efficiency,  then,  for  every  thousand  pounds  of  steam 
generated  at  a  fuel  cost  of  twenty-eight  cents,  167  pounds  of 
coal  at  a  cost  of  twenty-eight  cents,  will  be  required  (1,000  di- 
vided by  6=167).  If  167  pounds  of  coal  cost  twenty-eight 
cents,  then  a  gross  ton  will  cost  0.28  divided  by  167  times 
<2240=$3.76. 

To  complete  the  calculation  certain  important  deductions 
must  be  made  from  this  figure  of  $3.76.  Removal  of  ashes  costs 
the  board  about  twenty  cents  per  ton  of  coal  burned;  miscel- 
laneous supplies  are  equivalent  to  fifteen  cents  more.  Deprecia- 
tion and  repairs  are  estimated  as  equivalent  to  from  eighty 
cents  to  $1 .20  per  ton  of  coal  burned.  The  figure  $3.76,  less  the 
sum  of  these  items,  leaves  $2.20  to  $2.60  as  the  approximate 
price  limits  within  which  coal  must  be  bought  in  order  that 

66 


a  school  plant  may  compete  with  the  local  central  station  plant. 
Such  fixed  charges  as  interest  on  investment,  insurance,  etc., 
would  lower  the  figure  still  further,  but  these  are  purposely 
omitted  from  the  computation  as  it  is  believed  wise  in  all  cases 
to  install  a  heating  plant  to  cover  conditions  of  emergency. 

It  is  not  believed  that  a  local  steam  plant  can  compete  with 
the  central  station  under  the  conditions  which  have  been  sum- 
marized and  it  is  therefore  suggested  that  consideration  be 
given  to  the  purchase  of  steam  for  any  new  school  building 
which  may  be  erected  near  the  steam  company's  lines.  It  is 
significant  that  the  United  States  post  office  building  in  Har- 
risburg  uses  purchased  steam.  The  office  which  supervises  the 
operation  of  these  federal  office  buildings  is  known  to  make  care- 
ful studies  of  operating  costs.  That  office,  which  has  had  wide 
experience  in  operating  buildings  of  all  sizes,  makes  it  a  prac- 
tice to  install  heating  plants  even  if  it  is  known  that  purchased 
steam  is  to  be  used. 

Purchase  of  Electricity   versus  Local   Generation  at   Technical 
High  School. 

At  the  present  time  the  Technical  High  School  is  using  a 
considerable  amount  of  purchased  electricity  for  power  at  the 
rate  of  three  cents  per  kilowatt  hour.  This  is  an  unusually  low 
rate  in  consideration  of  the  fact  that  there  is  no  fixed  charge  (in 
Harrisburg  this  is  usually  fifty-five  cents  per  horsepower  of 
connected  load)  and  no  maximum  demand  rate  (usually  seven 
cents  per  K.  W.  hour  for  the  first  thirty  hours'  use  per  month 
of  the  full  connected  load). 

During  the  winter  months,  especially  during  the  day-time 
when  heat  is  on  throughout  the  entire  building,  electricity  can 
undoubtedly  be  generated  for  less  than  three  cents  per  kilo- 
watt hour.  This  is  because  the  steam  which  is  needed  primar- 
ily for  heating  can  be  passed  through  the  engines  with  only 
a  small  loss;  and  further,  because  the  operation  of  an  electrical 
plant  of  the  size  under  consideration  does  not  require  any  la- 
bor beyond  that  needed  for  tending  the  heating  plant.  Dur- 
ing the  season,  however,  when  there  is  no  heating  of  the  build- 
ings, it  is  believed  quite  impossible  to  generate  electricity  for 

67 


anything  like  three  cents  per  kilowatt  hour,  because  then  all  of 
the  fuel  used  must  be  charged  against  the  electrical  plant. 

It  is  therefore  recommended  that  if  a  new  mechanical  plant 
be  installed  in  connection  with  the  addition  to  be  made  to  the 
high  school,  this  plant  be  so  designed  as  to  generate  electricity 
locally,  with  provision,  howevjer,  for  the  use  of  purchased 
power. 

Repair  and  Operation  of  Buildings 

Although  the  repair  and  the  operation  of  the  physical  plant 
of  a  school  system  represent  two  well-defined  functions  of  man- 
agement, each  with  its  own  procedure,  these  functions  are  so 
closely  related  from  an  administrative  viewpoint  that  they  are 
considered  in  this  report  under  one  heading. 

Repair  of  buildings,  as  the  term  is  used  herein,  refers  espe- 
cially to  those  major  repairs  of  buildings  and  mechanical  equip- 
ment which  cannot  be  handled  by  the  local  janitors. 

The  operation  of  buildings  includes  janitorial  care  and  the 
furnishing  of  heat,  ventilation,  light,  power  and  allied  services. 

Repair  of  Buildings  and  Equipment 

Extent  and  General  Character  of  Repair  Work. 

The  organization  and  administrative  procedure  best 
adapted  to  handling  the  repair  work  of  a  school  board  depends 
primarily  upon  the  extent  and  general  character  of  this  work. 
An  examination  of  the  repair  account  of  the  board  shows  that 
it  includes  a  large  number  of  miscellaneous  items  not  properly 
chargeable  against  repairs,  such  as  insurance,  telephone,  water 
rent,  electricity,  new  furniture,  educational  equipment,  ash 
removal  and  nearly  all  operating  supplies  except  fuel  and  jani- 
torial supplies.  During  the  year  1915-1916  the  total  of  the  re- 
pair account  was  $28,506.  An  analysis  of  the  account  indicates 
that  of  this  amount  but  from  $18,000  to  $19,000  was  strictly 
chargeable  against  building  and  equipment  repairs. 

Some  of  the  repairs  are  made  directly  by  employees  of  the 
board,  but  the  bulk  are  made  by  outside  contractors.  The  only 
men  regularly  employed  by  the  board  for  repair  work  are  one 

68 


carpenter,  known  as  a  general  repairman,  and  one  assistant. 
They  do  nearly  all  the  carpentry  work,  and,  in  addition,  make 
various  articles  of  school  furniture.  During  the  summer  extra 
help  is  sometimes  employed  to  do  roof  painting.  The  janitors 
also  do  general  renovating  and,  in  some  cases,  considerable  re- 
pair work  during  the  summer. 

All  other  repairs,  aggregating  fully  80  to  85  per  cent,  of  the 
total  are  done  by  outside  contractors.  It  is  estimated  that  aoout 
80  per  cent,  or  more  of  contract  repairs  are  done  during  the 
summer  time. 

Administrative  Procedure  Relating  to  Repair  Work. 

The  procedure  relating  to  repair  work  usually  follows 
certain  consecutive  steps: 

1 — Reporting  of  the  apparent  need  for  repair  work  to  the 

authorities  who  decide  with  respect  thereto. 
2 — Action   of  those  authorities  upon  the   reported  needs  as 

they  develop. 
3 — Authorizing  of  contractors  or  departmental  workmen  to 

make  repairs. 
4 — Inspection  of  repair  work  during  its  progress  and  after 

completion. 
5 — Approval  of  bills. 
Each  one  of  these  steps  is  discussed  in  order. 

Reporting  Repair  Needs. 

The  board  alone  has  the  power  to  direct  repairs.  The 
need  or  desirability  of  repairs  is  usually  reported  to  the  board, 
either  directly  or  indirectly,  by  a  school  principal,  teacher  or 
janitor,  any  one  of  whom  may  appear  directly  before  the  board 
to  make  a  personal  appeal  or  to  furnish  information  regarding 
a  stated  need ;  or  they  may  communicate  with  the  board  or  with 
the  secretary  in  writing  (on  any  kind  of  paper  which  happens 
to  be  handy)  or  advise  the  secretary's  office  by  telephone  or  in 
person,  or  in  some  other  way  get  the  attention  or  enlist  the  in- 
terest of  the  board  director  of  the  district  or  some  other  direc- 
tor. 

69 


An  examination  of  the  minutes  and  other  records  shows  that 
practically  every  means  of  communication  has  been  used  to  call 
the  attention  of  the  board  to  repair  needs.  There  seems  to  be 
only  one  point  on  which  any  degree  of  uniformity  in  reporting 
is  attained.  This  is  in  connection  with  the  annual  inspection  by 
the  board  each  spring  to  decide  upon  repairs  to  be  made  during 
the  summer.  Previous  to  this  inspection,  principals,  teachers 
and  janitors  are  instructed  to  report  repair  needs.  These  re- 
ports are  then  used  as  a  guide  by  the  board  in  putting  the  build- 
ings in  shape  for  the  ensuing  year. 

In  many  cases  requests  approved  by  the  formal  action  of  the 
board  are  of  a  decidedly  minor  nature.  For  example,  it  is  re- 
corded that  the  principal  of  a  school  appeared  before  the  board 
to  complain  of  insufficient  heat  in  two  rooms;  that  a  teacher  ap- 
peared in  person  to  make  a  request  for  a  blackboard  in  his 
room ;  that  the  secretary  was  directed  to  have  a  dead  plate  in 
a  boiler  replaced ;  that  a  director  was  authorized  to  have  a 
"heat  pipe"  run  to  a  teacher's  room;  that  a  director  empowered 
to  supervise  a  certain  boiler  repair  was  authorized  to  have  addi- 
tional minor  repairs  made  at  the  same  time. 

The  need  for  more  uniform  methods  of  reporting  repairs  to  be 
made  is  obvious.  The  first  step  is  suggested  in  the  paragraph 
which  follows. 

Standard  Forms  Should  Be  Used  to  Record  the  Need  for  Re- 
pairs. 

It  is  believed  that  there  should  be  two  standard  forms  for 
recording  repair  needs  in  the  Harrisburg  schools: 

1 — One  form  to  be  used  in  connection  with  routine  repairs 
which  have  to  be  made  throughout  the  year. 

2 — The  other  form  to  be  used  to  summarize  repairs  which 
should  be  made  in  the  different  buildings  during  the 
summer. 

Suggested  forms  are  contained  in  Appendix  "C"  (See 
Forms  Nos.  1  and  2).  The  use  of  these  forms  will  help  con- 
siderably to  establish  a  uniform  procedure  in  the  handling  of 
repairs.  At  the  present  time  requests  are  frequently  made 

70 


over  the  telephone  with  no  written  evidence  that  they  have  been 
made.  It  is  important  that  telephone  requests  be  followed  up  by 
written  requests. 

Action  Upon  Reported  Needs  for  Repairs. 

The  board  may  act  upon  reported  needs  for  repairs  in  a 
number  of  different  ways.  It  may  make  personal  inspection  as 
a  board.  In  a  number  of  cases  the  secretary  is  authorized  to 
secure  bids,  or  in  a  general  way,  directed  to  have  the  work  done. 
Examination  of  the  minutes  shows  that  quite  frequently  the 
president  of  the  board,  or  the  chairman  of  the  building  com- 
mittee, or  some  director  with  a  fair  knowledge  of  repair  mat- 
ters, or  perhaps  more  time  at  his  disposal  than  other  directors, 
is  authorized  to  attend  to  the  repair.  In  some  cases  the  direc- 
tor who  calls  attention  to  the  need  or  in  whose  district  tne 
school  requiring  attention  is  located,  is  authorized  to  attend  to 
it.  In  fewer  cases  the  building  committee,  or  a  special  com-, 
mittee,  or  the  secretary,  jointly  with  the  president  of  the  board, 
or  the  chairman  of  the  building  committee,  or  some  other  mem- 
ber, is  directed  to  have  the  work  done. 

These  diverse  methods  of  handling  repairs  make  it  difficult  to 
fix  responsibility.  Furthermore,  the  maintenance  .of  buildings 
frequently  involves  technical  matters  and  there  is  evidence  that 
the  varying  methods  used  by  the  board  sometimes  tend  to  un- 
necessary expense. 

Aim ual  Inspection  of  Buildings  Bij  the  Board. 

The  board  makes  a  tour  of  all  school  properties  in  the 
spring  of  each  year  to  decide  upon  the  repairs-  to  be  made  dur- 
ing the  following  summer.  It  has  been  the  custom  of  the  board 
to  decide  forthwith  as  it  makes  the  round,  the  merits  of  a  re- 
quest of  a  principal,  teacher  or  janitor  without  having  had  an 
opportunity  to  consider  the  repair  problem  of  the  entire  sys- 
tem for  the  year  as  a  whole,  that  is,  decisions  made  in  the  early 
part  of  the  tour  were  made  without  reference  to  the  relative 
importance  of  the  repairs  to  the  repair  needs  of  the  entire  sys- 
tem, which,  of  course,  could  not  be  known  until  the  inspection 
was  completed.  During  the  present  year  this  procedure  was  im- 

71 


proved,  in  that  the  general  repairman  was  instructed  to  make 
a  round  of  inspection  preliminary  to  that  of  the  board.  The 
board  was  thereby  enabled  on  its  tour  to  avail  itself  of  the  re- 
pairman's opinion  in  deciding  the  relative  needs  of  the  various 
repairs. 

It  is  obvious  that  a  two  or  three  days'  inspection  trip  by  a 
lay  board,  during  which  time  thirty  buildings  are  visited,  is  an 
unsatisfactory  way  to  decide  upon  repairs.  The  granting  or  re- 
fusal of  requests  is  liable  to  be  determined,  not  so  much  by  the 
merits  of  the  various  cases,  as  by  the  effect  which  this  fatiguing 
process  has  upon  the  members  of  the  inspection  party.  A  com- 
parison of  the  requests  made  for  repairs  during  the  last  year 
with  the  repairs  actually  undertaken  shows  that  the  board  ap- 
proved nearly  all  of  the  original  requests.  This  would  indicate 
that  the  repairs  were  badly  needed,  that  principals,  teachers 
and  janitors  were  very  moderate  in  their  requests,  or  that  the 
board  was  exceedingly  liberal  in  granting  them. 

No  Preliminary  Estimates  of  Cost  of  Summer  Repair  WorK. 

It  is  common  in  every  day  business  practice  to  estimate 
wherever  possible,  the  cost  of  an  undertaking  before  the  work 
is  decided  upon.  In  the  Harrisburg  school  district  summer  re- 
pairs are  decided  upon  practically  at  the  time  of  the  annual  in- 
spection and  if  bids  are  obtained,  the  costs  are  ascertained  at 
some  later  time. 

The  probalble  cost  of  each  job  should  be  known,  if  it  is  pos- 
sible to  make  an  estimate,  at  the  time  the  work  is  decided  upon. 
The  estimated  total  for  all  work  to  be  done  should  be  known 
before  any  of  the  work  is  authorized.  It  is  only  in  this  way  that 
financial  control  over  repairs  can  be  exercised.  Financial  con- 
trol is  the  basis  of  good  management. 

Preliminary  estimates  of  cost  are  of  value  when  bids  are  se- 
cured for  the  various  jobs,  especially  in  connection  with  paint- 
ing, flooring,  large  roofing  and  similar  jobs,  the  cost  of  which 
is  reducible  to  a  square  foot  or  other  unit  basis.  At  the  pres- 
ent time  the  board  usually  selects  the  lowest  bidder,  but  it  has 
no  means  of  judging  whether  the  lowest  bid  is  too  high  for  a 
particular  job  or  so  low  that  the  work  can  hardly  be  done  prop- 

72 


erly  at  the  bid  price.  Furthermore,  it  is  quite  likely  that  cer- 
tain jobs  could  be  done  more  economically  and  better  by  hiring 
extra  help  temporarily  than  by  engaging  a  contractor.  For  ex- 
ample, in  the  case  of  certain  kinds  of  painting  the  use  of  good 
materials  would  be  assured  and  cheaper  labor  could  probably 
be  used  in  this  way. 

Technical  Guidance  Needed  on  Certain  Repair  Work. 

The  following  examples  of  repairs  undertaken  by  the 
board  in  recent  years  -will  serve  to  show  that  the  board  needs 
technical  guidance  in  repair  work : 

At  the  Technical  High  School  a  system  of  balanced  draft  was 
installed  in  1914  in  order  that  river  coal  might  be  burned  in- 
stead of  the  bituminous  which  was  then  being  used.  It  was  esti- 
mated by  the  company  which  installed  the  system  (a  patented 
one  later  decided  in  the  courts  to  be  an  infringement  against 
other  patents)  that  a  saving  of  40  per  cent,  in  the  fuel  bill  could 
be  effected.  The  fuel  bills  of  the  school  for  the  years  1914,  1915 
and  1916  were  $1,478,  $1,192  and  $1,168,  respectively.  The  aver- 
age annual  saving  for  the  two  years  subsequent  to  the  installa- 
tion of  balanced  draft  was  therefore  $298,  or  about  20  per 
cent.  At  this  rate  it  will  take  the  installation  which  cost  $1,650, 
about  five  and  one-half  years  to  pay  for  itself  before  any  net 
economies  in  fuel  can  be  realized.  Experience  shows  that  in 
most  cases  installations  of  this  kind  are  justified  only  when 
they  can  pay  for  themselves  in  the  course  of  one  or  two  years, 
and  that  it  is  unwise  to  base  a-  calculated  saving  on  a  longer 
period  because  unforeseen  conditions  may  arise  upsetting  the 
entire  calculation. 

It  is  believed  that  the  installation  of  artificial  draft  to  burn 
cheap  anthracite  coal  in  a  high  pressure  plant  like  the  one  at 
the  Technical  High  School  is  economical  when  the  installation 
can  be  made  at  not  too  great  an  expense  and  when  its  use  can 
be  properly  supervised.  The  trouble  with  the  particular  in- 
stallation under  consideration  is  that  it  costs  about  $1,000  more 
than  such  a  system  should  cost. 

Boards  of  education  and  similar  lay  boards  are  frequently 
singled  out  by  agents  who  have  remarkable  fuel  saving  or  other 

73 


devices  to  sell.  For  example,  an  offer  was  made  to  the  Harris- 
burg  board  to  equip  several  schools  with  devices  intended  to  save 
25  to  40  per  cent,  of  the  fuel  bills,  the  cost  of  the  devices  to 
amount  to  $400  per  school.  An  examination  of  the  fuel  bill  of 
one  of  those  schools  shows  that  the  average  for  the  past  two 
years  was  only  about  $450.  The  economies  claimed  by  the  agent 
for  his  device  therefore  are  not  apparent.  It  was  finally  de- 
cided by  the  board  to  equip  one  school,  the  board  to  pay  at  the 
rate  of  $5  per  inch  of  smoke  pipe  diameter  "if  the  device  proved 
satisfactory. "  It  is  to  the  credit  of  the  board  that  no  payments 
have  been  made  so  far.  It  is  not  known  just  how  the  board 
could  finally  decide  whether  the  device  had  proved  "satisfac- 
tory." 

At  the  Lincoln  School  a  motor  was  substituted  only  last  year 
for  the  fan  engine  originally  installed  in  the  building  which 
was  built  in  1905.  The  installation  of  this  motor  cost  $508.  It 
is  stated  that  the  change  was  decided  upon  for  reasons  of  econ- 
omy, as  it  was  known  that  the  engine  was  wasting  steam.  It 
is  very  doubtful  whether  these  fans  can  be  driven  more  econom- 
ically by  a  motor  than  by  even  a  wasteful  engine  where  the 
exhaust  is  used  in  a  tempering  coil  as  in  the  Lincoln  School. 
Furthermore,  a  comparison  of  the  fuel  bills  of  the  school,  which 
averaged  but  $524  for  the  past  two  years,  with  the  cost  of  the 
installation,  namely,  $508,  leads  to  the  belief  that  the  installa- 
tion cannot  possibly  be  justified  on  the  grounds  of  economy. 

Let  it  be  assumed,  however,  that  the  installation  of  the  motor 
was  warranted  for  mechanical  reasons,  as  the  contributory 
claim  was  also  advanced  that  the  engine  showed  signs  of  wear 
and  was  beginning  to  give  trouble.  In  this  case  serious  criti- 
cism can  be  made  of  the  method  taken  by  the  board,  which  was 
as  follows:  The  local  power  company  was  requested  to  submit 
a  bid  for  the  installation  of  a  motor.  Accordingly  its  repre- 
sentative visited  the  school,  and,  finding  the  plant  shut  down, 
it  being  in  mid-summer,  obtained  certain  data  from  the  janitor 
regarding  the  speed  of  the  fans.  The  size  of  the  motor  was  then 
based  upon  this  data,  the  judgment  of  the  power  company's 
representative  being  influenced  by  the  injunction  of  the  board  to 
be  liberal  in  making  installations  of  this  kind.  The  motor  was 

74 


then  installed,  but  it  was  not  connected  to  the  fans,  owing  to 
misunderstanding  between  the  board  and  the  power  company. 
This  alone  caused  a  delay  of  one  month  in  mid- winter,  when 
the  need  for  the  fan  was  greatest. 

The  net  result  of  this  procedure  has  been :  first,  that  the  15 
horsepower  motor  installed  is  about  50  per  cent,  too  large,  mak- 
ing the  installation  cost  excessive ;  second,  bills  for  current  will 
always  be  excessive  owing  to  the  fact  that  a  considerable  portion 
consists  of  a  fixed  charge  (fifty-five  cents  per  horsepower),  and 
another  large  portion  consists  of  a  maximum  demand  charge 
based  also  upon  the  size  of  the  motor;  third,  the  motor  is  run 
at  about  60  per  cent,  of  its  rated  load  and  therefore  at  very  low 
efficiency. 

At  the  Cameron  School  an  entirety  new  toilet  installation  for 
the  boys  was  made  at  a  cost  of  about  $1,800.  The  number  of 
waterclosets  provided  is  greatly  in  excess  of  the  requirements  of 
the  school.  Moreover,  the  type  of  flushing  device  selected  is  gen- 
erally found  unsatisfactory  for  school  service.  It  is  believed 
that  waterclosets  in  school  buildings  should  be  of  the  type  which 
flush  automatically  when  the  child  rises  from  the  seat.  Fixtures 
are  on  the  market  with  valves  having  no  stuffing  boxes  and  lo- 
cated in  the  earthenware,  making  it  impossible  for  the  children 
to  tamper  with  them. 

The  installation  of  the  new  toilets  at  the  Harris  School  in 
place  of  the  outhouses  is  open  to  criticism  in  the  following  re- 
spects : 

1 — The  utility  of  the  building  exit  has  been  seriously  dimin- 
ished as  a  means  of  egress  in  case  of  fire. 

2 — The  entrance  to  the  boys'  and  girls'  sections  of  the  toilet 
are  close  together. 

8 — The  thin  wood  partition  between  these  sections  is  open  at 
the  top. 

4 — Insufficient  heating  surface  was  installed,  making  the 
toilets  quite  cold  in  the  winter  and  giving  rise  to  con- 
tinual danger  of  freezing  of  the  fixtures. 

75 


On  the  whole,  it  may  be  said  that  this  "improvement"  was 
not  as  satisfactory  as  it  should  have  been. 

Authorizations  to  Contractors  to  Make  Repairs. 

The  bulk  of  repair  work,  as  already  stated,  is  done  by 
outside  contractors,  either  after  competitive  bidding  or  upon 
open  order.  The  law  requires  competitive  bidding  on  jobs  cost- 
ing over  $300.  Examination  of  a  large  number  of  these  jobs 
shows  that  awards  MIT  usually  made  to  the  lowest  bidder.  Open 
orders  to  contractors  are  usually  distributed  among  the  trades- 
men in  town. 

Very  few  jobs  are  done  on  specifications,  primarily  because 
there  is  no  one  within  the  organization  of  the  board  especially 
fitted  to  write  specifications.  This 'was  brought  out  in  the  case 
of  the  plumbing  installation  at  the  Cameron  building  pre- 
viously criticised.  The  first  draft  of  specifications  for  this  par- 
ticular job  was  written  by  the  secretary.  The  draft  was  then 
referred  to  the  local  agent  of  a  large  plumbing  supply  house 
who  practically  rewrote  the  specifications.  Fixtures  bearing  the 
trade  name  of  the  goods  of  this  supply  house  were  specified  as 
the  standard,  the  "equal  of  which"  the  contractor  would  have 
to  furnish. 

It  happens  from  time  to  time  that  contractors  bidding  on  a 
job  have  different  ideas  of  what  the  job  includes.  In  a  certain 
painting  job,  for  instance,  the  contractor  refused  to  scrub  the 
woodwork.  In  the  painting  of  rooms  some  painters  have  re- 
fused to  paint  inside  of  closets  or  other  surfaces  without  extra 
compensation.  In  one  school  where  a  wood  ceiling  partially 
destroyed  by  fire  was  replaced  by  a  concrete  slab,  extra  com- 
pensation for  a  new  window  amounting  to  $65  was  later  paid. 

On  some  kinds  of  repair  work,  for  example,  roofing,  tin- 
smithing,  and  the  like,  the  work  to  be  done  is  usually  left  to 
the  discretion  of  the  contractor.  The  weaknesses  of  such  a 
practice  are  obvious,  and  yet,  under  the  present  methods  and 
with  the  present  organization  of  the  board,  this  is  practically 
the  only  means  of  having  certain  repairs  made  which  are  diffi- 
cult to  define. 

7G 


Standard  Forms  Should  Be  Used  for  Repair  Orders. 

At  the  present  time  orders  to  contractors  and  also  to  the 
general  repairman  are  typed  on  letterhead  paper.     In  the  case 
of  work  orders  to  the  repairman  no  copies  are  kept. 
Orders  to  contractors  are  usually  of  two  kinds: 

1 — A  notification  to  the  contractor  that  he  has  been  awarded 
a  contract  in  accordance  with  the  terms  of  his  bid. 

2 — An  authorization  to  do  certain  work  where  no  bid  has  been 
obtained. 

A  simple  standard  form  for  notifying  contractors  of  awards 
would  eliminate  much  of  the  typing  which  is  now  repeated  in 
practically  every  notification.  A  duplicate  copy  should,  of 
course,  be  kept.  A  suggested  form  for  authorizing  a  contractor 
to  do  certain  work  on  open  order  is  submitted  in  Appendix  "C' 
(See  Form  No.  3).  This  form  should  be  made  in  triplicate: 
One  for  office  record,  one  to  be  kept  by  the  contractor,  and  one 
to  be  presented  to  the  principal  by  the  contractor  .notifying  the 
principal  and  janitor  that  the  contractor  has  been  authorized  to 
make  a  certain  repair.  When  the  repair  is  done,  this  last  copy 
should  be  signed  by  the  principal  and  returned  to  the  office 
by  the  contractor  when  he  submits  his  bill.  Meanwhile,  the 
janitor  who  is  apprised  of  the  arrival  of  the  contractor  or  his 
workmen  should  be  required  to  keep  a  record  of  the  time  spent 
on  the  job.  This  record  can  then  be  used  to  check  against  the 
labor  item  of  the  contractor's  bill. 

A  form  is  also  suggested  for  repairs  to  be  done  by  the  general 
repairman  (See  Form  No.  4,  Appendix  "C").  This  form  should 
be  in  duplicate.  The  reverse  side  of  the  original  provides  room 
for  the  record  of  labor  and  material  used.  This  would  make  it 
possible  to  keep  such  cost  records  as  experience  would  show  to 
be  desirable. 

Inspection  of  Repairs.     ' 

Some  kinds  of  repair  work  are  apparently  inspected  con- 
sistently ;  others  are  not  inspected,  at  least  not  with  the  care 
which  should  be  given.  The  general  repairman  usually  inspects 
carpentry  work  done  on  contract.  Occasionally,  he  is  directed 


by  special  resolution  of  the  hoard  to  supervise  other  work,  e.  g., 
grading  and   paving. 

Painting  work  is  usually  done  during  the  summer  and  is 
inspected  by  the  instructor  in  woodworking  at  the  Technical 
High  School.  During  the  summer  of  1016  the  inspection  of  this 
work  was  done  in  a  fairly  systematic  manner.  Jobs  were  usually 
inspected  once  a  week  and  a  report  was  made1  out  after  the  work 
was  completed.  This  teas  the  only  irri1t<n  >•<  [tort  of  ainj  kind: 
made  on  any  inspection  trork.  Such  inspecting  took  about  six- 
teen days  of  the  instructor's  time.  In  previous  years  inspection 
work  of  this  kind  was  usually  done,  if  at  all,  at  the  request  of 
some  director. 

The  repairs  to  heating,  ventilating,  electrical,  sanitary  and 
other  equipment,  which  are  made  in  the  summer,  are  usually 
inspected  by  the  instructor  of  metal  working  at  the  high  school 
These  inspections  also  were  done  for  the  first  time  with  any  de- 
gree of  system  during  the  last  summer.  No  written  reports  or 
records  of  these  inspections,  however,  were  made.  The  work 
took  about  ten  days  of  the  instructor's  time.  Repairs  to  equip- 
ment made  throughout  the  year  may  or  may  not  be  inspected  by 
the  secretary,  board  member  or  committee  authorized  by  reso- 
lution of  the  board  to  have  the  repair  made. 

In  a  few  cases  janitors  have  been  authorized  to  supervise 
repairs  by  contractors,  such  as  paving  and  grading.  Masonry, 
roofing  and  similar  work  seem  to  be  inspected  only  if  the  job 
is  an  important  one, — sometimes  by  the  general  repairman,  some- 
times by.  a  member  of  the  board  or  the  secretary,  or  some  com- 
bination of  secretary,  board  member  and  committee. 

That  poor  work  is  bound  to  be  done  occasionally  under  these 
circumstances,  may  be  seen  from  a  few  examples.  At  one  build- 
ing a  recent  roof  repair  was  made  improperly.  The  roof  has 
leaked  since,  causing  the  ruin  of  a  considerable  amount  of  plas- 
ter. In  another  building  a  steam  fitting  job  was  improperly 
done,  causing  a  direct  waste  of  steam,  which  waste  should  have 
been  obvious  from  the  very  method  of  connection.  Several  in- 
stances of  poor  wiring  and  of  poor  location  of  lights  and 
switches  were  also  noted.  In  fact,  a  good  deal  of  recent  electric 
wiring  has  been  done  in  a  manner  no  longer  regarded  as  safe. 

78 


Approval  of  Bills. 

Bills  for  repairs  done  by  contract  are  said  to  be  checked 
against  the  bid  prices.  Bills  for  repairs  on  open  order  are  usually 
not  checked  at  all.  In  the  first  place,  they  are  frequently  not 
itemized  as  to  labor  and  materials;  in  the  second  place,  even 
if  they  are  itemized,  there  is  no  way  to  check  them  except  in  the 
case  of  some -of  the  summer  jobs  which  are  closely  supervised. 
Bills  for  painting  during  the  last  summer  were  O.  K. 'd  by  the 
inspector,  but  these  were  the  only  ones  so  checked. 

The  checking  of  bills  for  materials  used  and  for  labor  in  con- 
nection with  adequate  inspection  of  repairs  for  quality  of  work 
is  believed  to  be  essential  for  control  over  these  repairs. 

tiuimnary  and  Recommendations, 

It  is  evident  from  the  foregoing  description  of  condi- 
tions in  the  Harrisburg  school  system  with  reference  to  certain 
fundamental  principles  of  good  business  management  that  the 
school  board  is  greatly  in  need  of  a  more  effective  procedure  for 
handling  its  repair  work.  It  is  also  evident  that  the  administra- 
tive organization  of  the  board  as  at  present  constituted  would 
not  be  able  to  establish  the  procedure  recommended  throughout 
this  report. 

It  is  therefore  recommended,  first,  that  consideration  be  given 
l>y  the  board  to  the  appointment  of  a  superintendent  of  build- 
ings and  grounds.  The  need  for  such  an  administrative  officer 
to  properly  supervise  building  operations  is  developed  in  the 
next  section  of  this  chapter. 

Recommendations  on  repair  procedure  are  summarized  as 
follows : 

1 — That  the  board  adopt  the  general  policy  of  deciding  upon 
a  yearly  financial  program  for  repairs  and  not  upon  the 
merits  of  individual  needs  except  in  unusual  cases  which 
might  arise  from  time  to  time.  As  a  general  rule  re- 
sponsibility for  undertaking  repairs  should  bo  centered 
in  the  superintendent  of  buildings. 

2 — That  estimates  of  cost  be  made  before  individual  jobs  and 
the  repair  program  for  any  year  be  decided  upon. 
79 


3 — That  the  superintendent  of  buildings  and  grounds  be  au- 
thorized to  direct  and  supervise  all  repair  work,  includ- 
ing the  actual  ordering,  inspection  and  the  approval  of 
bills. 

4 — That  a  uniform  method  be  adopted  for  the  reporting  of  re- 
pair needs  to  the  superintendent  of  buildings  and 
grounds,  and  that  standard  forms  be  adopted  for  this 
purpose. 

5 — That  authorizations  to  contractors  to  make  repairs  be  ac- 
companied wherever  possible  by  specifications  or  care- 
fully written  instructions;  that  standard  forms  for  re- 
pair orders  be  used. 

Janitorial  Care  and  Operation  of  Buildings 

The  Magnitude  of  the  Operating  Probl<  in. 

The  magnitude  of  the  problem  of  janitorial  care  and  opera- 
tion of  school  buildings  in  Harrisburg  is  indicated  by  the  fol- 
lowing items  of  expenditure  for  the  year  1915-1916: 

Janitors'  salaries,    $27,754.00 

Fuel, 12,239.00 

Electric  light  and  power  (estimated),   2,800.00 

Removal  of  ashes  (estimated) 650.00 

Water  rent, 650.00 

Cleaning  supplies,    1,479 . 00 

Disinfecting  and  miscellaneous  supplies  (estimated),  528.00 


Total,     $46,100.00 

If  to  this  total  is  added  the  $19,000  estimated  for  building  re- 
pairs, the  grand  total  for  operation  and  maintenance  of  the 
physical  plant  becomes  in  round  numbers  $65,000. 

Essentials  of  Administration  Relating  to  Plant  Operation. 

The  degree  of  success  attainable  in  the  care  and  opera- 
tion of  a  large  number  of  scattered  buildings,  such  as  constitute 

80 


the  Harrisburg  public  school  system,  is  believed  to  be  dependent 
upon  the  joint  establishment  of  two  kinds  of  control,  namely, 

1 — Local  disciplinary  control  by  the  principals,  the  primary 
purpose  of  which  is  to  secure  proper  attention  by  the 
janitors  to  the  cleanliness  of  the  buildings,  their  heat- 
ing and  ventilating,  and  those  other  features  of  care  and 
operation  which  contribute  to  the  educational  efficiency 
of  the  buildings. 

2 — Central  technical  control,  the  primary  purpose  of  which 
is  to  standardize  janitorial  practice  throughout  the  en- 
tire system  and  to  effect  economies  in  the  operation 
and  care  of  the  plant. 

Local  Control  By  the  Principals. 

At  the  present  time  principals  are  authorized  by  the  rules  of 
the  board  to  exercise  immediate  supervision 'over  the  janitorial 
service.  This  supervision  is,  of  course,  necessary  in  order  that 
the  buildings  may  properly  serve  the  educational  purpose  for 
which  they  are  intended. 

Interviews  with  many  principals  indicated  that  in  a  ma- 
jority of  cases  they  are  fairly  well  satisfied  with  the  janitorial 
service.  Enough  complaints  were  made,  however,  and  enough 
cases  of  unsatisfactory  conditions  were  observed  to  warrant  the 
belief  that  considerable  improvement  could  be  made  in  certain 
schools,  and  that  a  general  "toning  up"  throughout  the  entire 
system  could  be  effected. 

Principals  Should  Report  on  Janitorial  Service. 

At  the  present  time  the  board  has  no  records  whatever  show- 
ing the  operating  conditions  or  the  quality  of  janitorial  service 
in  the  various  schools.  The  entire  system  is  run,  at  least  in 
effect,  upon  the  assumption  that  all  is  well  unless  specific  re- 
ports are  made  to  the  contrary.  Various  operating  records  are 
suggested  from  time  to  time  in  this  report.  Among  those  con- 
sidered of  fundamental  importance  is  a  monthly  report  to  be 
made  out  by  the  principal  of  each  school.  A  suggested  form  for 
this  purpose  is  included  in  Appendix  "C"  (See  Form  No.  5). 

81 
C  of  C — 6 


It  is  believed  that  the  filling  out  of  records  of  this  kind  by  the 
principals  would  give  them  an  added  sense  of  responsibility  for 
the  physical  condition  of  their  buildings,  as  well  as  a  suitable 
opportunity  to  record  their  ideas.  Also  the  moral  effect  upon 
the  janitors  should  help  to  elevate  the  standards  of  janitorial 
service. 

Central  Control  Orcr  Janitors  and  riant  Operation. 

At  the  present  time  there  is  no  central  supervision  over 
plant  operation  other  than  the  rather  loose  occasional  super- 
vision exercised  by  the  building  committee. 

It  is.  believed  that  effective  central  supervision  should  include 
the  following  elements: 

1 — Control  over  personnel,  by  which  is  meant  efficient  meth- 
ods of  securing  and  retaining  the  type  of  janitorial  help 
desirable  fcTr  the  service. 

2 — Standardization  of  janitorial  practice  including — 
a — Janitorial  compensation, 
b — The  use  of  fuel  and  miscellaneous  supplies. 

3 — Janitorial  instruction. 

4 — Frequent  regular  inspection  of  buildings. 

5 — Operating  reports  and  records  for  analysis  and  compara- 
tive purposes. 

Methods  of  Appointing  and  Retaining  Janitors. 

At  the  present  time  the  method  of  appointing  janitors 
seems  to  be  very  irregular  and  not  entirely  free  from  political 
influence.  The  following  is  an  illustration  of  the  erratic  man- 
ner in  which  a  recent  janitorial  vacancy  was  filled: 

The  janitor  of  a  school  having  resigned,  it  was  first  decided 
by  the  board  to  try  a  certain  man  for  a  period  of  thirty  days. 
It  was  then  decided  to  hold  an  examination  and  several  appli- 
cants were  so  notified.  An  examination  was  held  by  the  engi- 
neer of  the  Technical  High  School,  with  the  result  that  one  man 
received  a  rating  of  70  per  cent,  and  another  man  a  rating  of 
37  per  cent.  The  results  of  this  examination  were  announced 
at  the  next  meeting  of  the  board,  but  no  definite  action  was 

82 


taken  because  all  of  the  members  were  not  present.  Before  the 
next  meeting  of  the  board  an  application  for  the  vacant  posi- 
tion was  made  by  an  assistant  janitor  at  another  school.  At  a 
later  meeting  of  the  board,  at  which  all  members  were  present, 
a  motion  was  made  by  one  member  that  the  "70  per  cent,  man" 
be  appointed ;  a  second  resolution  was  offered  by  another  mem- 
ber that  the  "37  per  cent,  man"  be  appointed.  It  was  finally 
decided  to  hold  another  examination.  No  further  mention  of 
this  case  is  made  in  the  minutes.  The  men  formerly  employed 
as  assistant  in  another  school  was  appointed  and  at  the  present 
time  holds  the  position. 

Examinations  as  a  Basis  for  Janitorial  Appointments. 

All  janitorial  appointments  should  be  based  on  examina- 
tions covering: 

% 

1 — The  practical  ability  of  the  applicant  to  fill  the  position 
in  all  its  details. 

2 — The  physical  and  moral  fitness  of  the  applicant.  In  this 
connection  it  is  believed  that  a  precautionary  measure 
well  worth  taking  is  an  examination  by  the  medical  in- 
spector of  the  board. 

3 — A  probationary  trial  of  a  month  or  so,  during  which  time 
the  applicant  should  be  carefully  observed  by  the  prin- 
cipal as  wrell  as  by  a  central  administrative  officer. 

Xcri'ice  Records  for  Janitors. 

Reference  has  already  been  made  to  the  value  of  reports 
on  janitorial  service  submitted  by  principals.  It  is  obvious  that 
the  elements  of  personality,  viewpoint  and  the  efficiency  of  the 
principal  in  securing  co-operation  by  the  janitor  may  enter  into 
such  records.  It  is  therefore  desirable  from  an  administrative 
viewpoint  that  these  records  be  supplemented  by  an  independ- 
ent record  made  by  an  administrative  officer  responsible  for  the 
central  supervision  of  plant  operation.  The  twro  ratings  of  the 
janitor  so  obtained  should  then  be  combined. 

83 


Standardization  of  Janitorial  Practice. 

Standardization  of  janitorial  practice  relates  especially 
to  two  things: 

1 — Janitorial  compensation. 

2 — Use  of  fuel  and  miscellaneous  supplies. 

Such  recommendations  as  arc  made  in  connection  with  stand- 
ardizing janitorial  practice  are  made  with  a  full  appreciation  of 
the  numerous  local  influences  which  tend  to  make  the  care  and 
operation  of  each  school  building  a  problem  in  itself.  Stand- 
ardization of  practice,  as  the  term  is  here  used,  is  not  a  set  of 
hard  and  fast  rules  to  be  applied  indiscriminately  to  all  con- 
ditions, but  rather  a  general  revision  and  improvement  of  con- 
ditions throughout  the  entire  system  in  which  due  considera- 
tion would  be  given  to  local  circumstances  peculiar  to  each  case. 

Janitorial  Compe nsation. 

In  the  absence  of  exact  information  regarding  the  labor 
situation  in  Harrisburg,  no  appraisal  was  made  of  the  rates  of 
wages  paid  to  janitors.  Examination  of  conditions  in  a  num- 
ber of  school  buildings  leads  to  the  belief,  however,  that  read- 
justments of  compensation  should  be  made  in  several  cases. 

Janitorial  compensation  in  each  case  should  be  for  the  posi- 
tion, and  not  for  the  particular  janitor.  Rates  of  compensation 
should  be  based  upon  several  factors,  the  more  important  of 
which  are  as  follows: 

Floor  area  to  be  cleaned. 

Mechanical  equipment  to  be  operated. 

Conditions  peculiar  to  the  school  and  the  neighborhood. 

Length  of  satisfactory  service. 

Overtime. 

Closely  related  to  the  question  of  janitorial  compensation  is 
the  reimbursement  of  the  board  for  use  of  auditoriums  and  va- 
rious rooms.  Rates  should  be  so  fixed  that  at  least  no  loss 
would  be  sustained  by  the  board  for  the  use  of  its  facilities.  A 
number  of  rooms  at  the  Technical  High  School  are  used  for  the 


night  classes  of  a  local  branch  of  the  University  of  Pennsyl- 
vania at  a  considerable  expense  without  compensation  to  the 
board.  It  is  understood  that  the  instruction  given  by  tne  uni- 
versity is  paid  for. 

The  Shimmel  building  is  used  occasionally  in  the  evenings 
by  local  organizations,  the  janitor  being  paid  for  his  services 
directly  by  the  organizations.  No  criticism  is  made  of  the  free 
use  of  this  building  by  these  organizations,  as  such  use  may  be 
in  the  interest  of  good  public  policy,  but  it  is  believed  that  the 
janitor  should  be  paid  through  the  board  for  his  services  at  a 
standard  rate. 

Us(  of  Cheaper  Grades  of  Fuel. 

The  amount  of  the  fuel  bills  of  the  board  depends  upon 
two  things:  namely,  the  kind  of  fuel  used  (which  practically 
determines  price)  and  economy  in  its  use.  Analysis  of  the  coal 
records  shows  that  about  70  to  75  per  cent,  of  the  coal  used  is 
pea  coal,  which,  on  the  whole,  is  probably  the  cheapest  fuel 
which  can  be  burned  in  the  plants  of  the  board. 

Substitution  of  Pea  Coal  for  Large  Sizes  of  Anthracite:    • 

It  is  believed  that  the  use  of  pea  coal  can  be  extended  in 
some  of  the  schools  where  more  expensive  grades  ar  now  being 
burned.  The  amounts  and  kinds  of  coal  used  in  some  of  these 
schools  during  1915-1916.  are  shown  in  the  following  table: 

Stove  "    Eg-g-  Broken 

Xame  of  School.  Tons.  Tons.  Tons. 

Willard,    61 

Stevens .  .  51 

Downey .  .  80 

Harris,     .  .  .  .                80 

Forney .  .  .  .                 86 

Vaclav.  '65 


Total,     61  131  231 

In  all  of  these  schools  mixtures  of  the  larger  coals  with  pea 
coal,  in  which  50  per  cent,  or  more  would  be  pea  coal,  could  be 
burned.  The  economies  which  would  result  are  shown  below: 

85 


Stove.  Egg.  Broken.  Pea. 

Cost  per  ton,  1916,   $6.08       $5.83        $5.58         $4.23 

Stove  &  Pea.  Egg  &  Pea.  Broken  &  Pea. 

Cost  per  ton  of  mixture,  $5.15  $5.03  $4.90 

Difference     in    cost    per 

ton,     .93  .80  .68 

Net  saving  on  the  basis 

of  1916  tonnages,    ...  $57.00         $105.00         $157.00 

It  will  be  seen  from  these  figures  that  in  these  six  schools  the 
minimum  saving  would  be  about  $319. 

Fuel  Economy  at  the  Technical  High  School: 

It  is  understood  that  bituminous  coal  was  formerly, 
burned  at  the  Technical  High  School.  Subsequently,  a  sys- 
tem of  mechanical  draft  was  installed  for  the  purpose  of  burn- 
ing river  coal.  The  use  of  this  coal  was,  however,  unsuccessful, 
partly  because  the  contractor  did  not 'make  regular  deliveries 
and  partly  because  it  was  found  that  river  coal  alone  could  not 
carry  the  heavier  loads.  Last  year  it  was  decided  by  the  board 
to  burn  pea  coal  in  this  plant.  At  the  time  the  plant  was  vis- 
ited it  was  found  that  a  mixture  of  No.  1  buckwheat  and  river 
coal,  or  barley,  was  being  burned  because  the  contractor  could 
not  obtain  pea  coal.  It  is  believed  that  the  most  economical 
fuel  for  this  plant  would  be  a  mixture  of  river  coal  or  No.  3 
buckwheat  (barley'  anthracite)  and  semi-bituminous  in  ratio 
to  three  to  one. 

The  economy  of  such  mixture  depends  primarily  upon  the 
very  low  price  for  the  small  sizes  of  anthracite.  The  bitumin- 
ous is  necessary,  however,  to  insure  proper  combustion  of  the 
anthracite. 

These  coals  may  be  mixed  while  being  filled  into  the  bins  by 
the  simple  method  of  having  three  loads  of  anthracite  delivered 
to  every  load  of  bituminous  (all  being  of  the  same  weight).  By 
the  time  the  coal  is  shovelled  into  wheelbarrows  and  fired  it 
should  be  fairly  well  mixed.  The  soft  coal  in  the  mixture  forms 
a  sort  of  matrix  causing  the  fuel  to  cake  to  some  extent.  This 
prevents  holes  in  the  fire  through  which  air  passes  in  large 

86 


quantities,   leaving  other  parts  dead,   as  is  common  where  the 
very  small  sizes  of  anthracite  are  used  alone.     This  mixture  can 
be  burned  entirely  without  smoke  and  causes  no  added  burden  . 
to  the  fireman. 

If  the  price  of  bituminous  coal  is  too  high  this  year  to  war- 
rant its  use  in  order  to  make  possible  the  economy  of  burning 
the  very  fine  anthracite,  then  No.  1  buckwheat  or  a  mixture 
of  No.  1  buckwheat  and  river,  or  No.  1  buckwheat  and  No.  3 
buckwheat,  should  be  used,  but  in  no  case  should  pea  coal  be 
used  straight  as  was  decided  upon  last  year.  The  price  of  pea 
coal  in  normal  times  is  about  $1  per  ton  more  than  the  price 
of  No.  1  buckwheat. 

Economies  in  the  Use  of  Fuel. 

Comparison  of  the  fuel  consumption  in  the  Harrisburg 
schools  with  the  school  population,  shows  that  the  average  an- 
nual consumption  of  coal  per  pupil  in  average  daily  attendance 
has  been  between  680  and  750  pounds  in  the  last  three  years. 
A  similar  comparison  has  been  made  in  another  city  where  condi- 
tions were  studied,  as  they  were  in  Harrisburg,  and  the  result 
showed  an  average  annual  consumption  per  pupil  in  average 
daily  attendance  of  about  500  pounds.  In  this  particular  city 
the  janitorial  forces  were  under  much  better  control  than  in 
Harrisburg,  but  on  the  other  hand,  there  was  a  large  preponder- 
ance of  schools  with  auditorium,  gymnasiums  and  special  rooms, 
making  the  ratio  of  cubic  feet  to  be  heated  per  pupil  rather  high. 
Furthermore,  a  large  number  of  the  schools  in  the  city — fully  25 
per  cent,  of  the  total — wrere  used  for  night  sessions. 

The  limitations  of  a  comparison  of  this  kind  are  recognized 
and  it  is  not  claimed  that  these  figures  indicate  a  possible  sav- 
ing of  30  per  cent,  in  the  amount  of  coal  burned  in  the  Har- 
risburg schools.  It  is  believed,  however,  that  this  comparison 
is  indicative  of  a  situation  in  Harrisburg  which  can  be  greatly 
improved.  This  improvement  may  be  partly  a  matter  of  operat- 
ing economy  and  partly  a  matter  of  installing  a  better  grade  of 
plants  in  new  schools. 

No  special  study  was  made  of  the  comparative  economy  of 
using  fuel  in  the  various  schools  in  Harrisburg,  since  figures  on 

87 


th*1  tonnages  used  in  any  one  season  in  the  individual  schools 
were  net  available.  Figures  on  deliveries  during  the  past  two 
years  were  obtained  with  much  labor,  but  since  these  were  not 
adjusted  for  stocks  on  hand  they  did  not  coincide  with  actual 
consumption. 

Use  of  Electricity. 

The  use  of  eleetrieity  in  the  Ilarrisburg  schools  varies 
widely.  Very  few  of  the  schools  are  properly  equipped 
throughout  with  electric  light,  the  use  of  which  is  essential  dur- 
ing the  dark  hours  of  about  forty  odd  days  in  a  school  year. 
Some  of  the  rooms  contain  more  than  their  quota  of  lights ;  oth- 
^ers  have  none  at  all.  In  several  cases  observed,  lights  were 
too  high  to  be  of  much  use.  This  is  especially  true  in  the  Penn 
school,  where  dependence  is  still  placed  on  the  gas  lamps  which 
the  electric  lights  were  supposed  to  replace.  Incidentally,  of 
the  $82  gas  bill  for  last  year,  $20  was  for  maintenance  of  the 
lamps. 

In  several  recent  installations  no  shades  were  provided  for 
throwing  the  light  down.  A  considerable  number  of  old  car- 
bon lamps  are  still  in  use. 

Inspection  of  bills  bears  out  the  claim  that  the  use  of  electric- 
ity varies  widely.  In  one  four-room  building  in  which  only  two 
rooms  are  now  in  use,  the  bill  for  ten  months  was  $89.53,  or  prac- 
tically $45  per  room.  In  another  building  of  ten  rooms  the  bill 
for  a  similar  period  was  $153.73.  or  $15  per  room,  while  in  no 
less  than  a  half  dozen  schools,  on  the  other  hand,  the  bills  con- 
sisted of  the  minimum  charge  of  $1  per  month  for  all  but  two  or 
three  months  in  the  year. 

The  use  of  power  is  just  as  widely  divergent  as  the  use  of 
light.  In  one  eight-room  building  the  power  bill  for  a  ten 
horsepower  motor  running  a  fan  was  $215.48  for  ten  months. 
During  one  month  alone  1390  K.  "W.  hours  were  used  in  this 
building.  In  another  eight-room  building  of  similar  design  the 
greatest  amount  of  power  used  in  any  one  month  w~as  380  K.  W. 
hours.  In  two  other  eight-room  buildings  -the  greatest  amount 
xis-.'d  per  month  in  either  was  only  29  K.  W.  hours. 

88 


Bills  for  electricity  are  never  checked;  in  fact,  no  one  in  the 
office  knows  the  rates  or  the  connected  load  ratings  of  the  differ- 
ent buildings  or  the  methods  of  computing  the  bills  on  the  basis 
of  meter  readings.  The  checking  up  of  a  month's  bills  ought 
not  to  take  more  than  fifteen  to  twenty  minutes. 

The  need  for  standardization  regarding  artificial  lighting  of 
schools  and  the  use  of  electricity  for  light  and  power  is  evident. 

r.sv  of  Supplies. 

The  expenditure  for  janitorial  supplies  during  1915-1916 
was  $1,479.  This  does  not  include,  however,  an  item  of  about 
$256  for  disinfectant  bought  by  the  building  committee.  A  de- 
tailed study  of  the  use  of  janitorial  supplies  in  twenty-six 
schools,  representing  a  total  of  289  classrooms,  showed  that  the 
average  cost  per  classroom  was  $3.73,  on  the  basis  of  supplies 
bought  on  the  approval  of  the  supply  committee,  and  $4.85  in- 
cluding "Sanaform"  and  some  miscellaneous  supplies  bought 
on  the  building  committee's  recommendations. 

It  is  believed  that  these  unit  costs  are  high.  Further  analysis 
of  unit  costs  in  different  schools  showed  a  wide  variation  in  the 
use  of  supplies.  In  one  school  the  cost  of  supplies  delivered  per 
classroom  was  $8.10;  in  four  .others  it  was  over  $6.  On  the 
other  hand,  it  was  less  than  $3  in  ten  schools,  the  lowest  unit 
costs  recorded  being  $1.60  and  $1.80.  It  is  understood  that  ex- 
treme variations  may  be  due  to  the  fact  that  in  some  schools  a 
considerable  stock  was  on  hand  at  the  beginning  of  the  year  and 
that  in  other  schools  requisitions  by  the  janitors  were  in  excess 
of  the  current  year's  requirements.  It  is  further  appreciated 
that  the  location  and  environment  of  several  of  the  schools 
UTeatly  influence  the  amount  of  various  supplies  which  must  be 
used. 

There  seems  to  be  no  doubt,  however,  that  the  use  of  janitor- 
ial supplies  would  be  a  subject  for  fruitful  study.  Particular 
attention  is  directed  to  the  use  of  certain  special  supplies,  such 
as  disinfectants  and  boiler  compound. 

Recent  annual  bills  for  disinfectants  and  special  equipment 
connected  with  thoir  use  are  summarized  in  the  following  table: 

89 


YEARS 

Item.                                            I:*:!-!.  1915.                   1916. 

Formaldehyde    and    potassium 

permanganate,    $92 .00  

Sanaf orm  and  hydroclean ....         448 .00  

Sanaform,     $256.00       $256.00 

Formaldehyde    fumigators, 238 . 00 


Totals,    $540.00       $494.00       $256.00 

The  large  amounts  used  in  1914-1915  were  due,  so  it  is 
claimed,  to  the  Avretched  condition  at  that  time  of  many  of  the 
toilets  throughout  the  system.  A  special  effort  was  made  to 
improve  on  the  conditions  during  those  years.  With  the  toilets 
in  better  shape  the  annual  expenditures  for  special  disinfectant 
may  be  taken  at  about  $250  per  year,  as  shown  by  the  1915-1916 
figures  for  Sanaform.  It  is  evident,  from  interviews  with  jani- 
tors, that  Sanaform  is  generally  liked  and  that  there  are  no  seri- 
ous objections  against  its  use,  but  several  of  the  janitors  seem 
to  question  the  need  for  this  disinfectant.  It  is  known  that  in 
some  cities  toilet  bowls  and  urinals  are  kept  in  good  condition 
6y  flushing  them  with  a  hose  several  times  a  day  and  with 
only  an  occasional  use  of  a  disinfectant.  It  is  quite  likely  that 
the  condition  of  some  of  the  very  old  toilets  in  some  of  the  Har- 
risburg  schools  justifies  the  use  of  an  expensive  disinfectant— 
Sanaform  costs  $1  per  gallon, — but  it  is  believed  that  the  fix- 
tures of  many  of  the  newer  installations  can  be  kept  sweet  and 
clean  by  frequent  flushing  with  water.  This  practice  would  re- 
sult in  a  considerable  saving. 

During  the  year  1915-1916,  $235  was  spent  for  boiler  com- 
pound which  was  used  in  not  more  than  a  half  dozen  schools. 
It  is  not  the  idea  so  much  to  criticize  the  selection  or  the  price 
paid  for  this  compound,  as  it  is  to  raise  the  question  as  to  why 
it  should  be  necessary  to  use  it  in  a  few  schools  when  all  of  the 
schools  in  the  system  use  the  same  water  in  the  boilers.  It  is 
further  desired  to  call  attention  to  a  very  simple  remedy  to  pre- 
vent the  adhesion  of  scale  to  the  boilers,  A  small  amount  of 
powdered  graphite  should  be  stirred  into  several  pints  of  kero- 
sene, or  heavier  mineral  oil.  This  is  then  to  be  fed  to  the  boiler 

90 


after  the  heating  surfaces  have  been  cleaned.  The  boiler  Is  to 
l)e  filled  entirely  with  water  (this  cannot  be  done,  of  course, 
while  there  is  any  load  on  the  boiler)  and  then  blown  down. 
The  oil  and  graphite  will  adhere  to  the  heating  surfaces  of  the 
boiler,  forming  a  film,  which  prevents  adhesion  of  scale.  Such 
scale  as  may  collect  in  the  boiler  from  time  to  time  may  then  be 
easily  removed  by  scraping  and  brushing. 

Janitorial  Instruction  in  the  Care  and  Operation  of  Buildings. 

The  standardization  of  janitorial  practice  makes  neces- 
sary the  instruction  of  the  janitorial  force  as  an  element  of  good 
management.  A  certain  amount  of  instruction  can  be  embod- 
ied in  carefully  prepared  rules  supplemented  by  general  orders 
from  time  to  time,  but  a  considerable  amount  of  valuable  infor- 
mation regarding  plant  operation  can  be  imparted  only  by 
means  of  personal  instruction.  Furthermore,  personal  contact 
between  janitors  and  the  administrative  officer  responsible  for 
the  general  quality  of  janitorial  service  develops  an  esprit  de 
corps  among  the  men  and  fosters  a  spirit  of  interest  in  their 
work  as  no  other  means  can. 

Janitors  as  a  class  have  had  no  considerable  amount  of  exper- 
ience in  running  any  kind  of  a  plant.  What  knowledge  they 
have  is  instinctive  rather  than  exact.  This  is  brought  out  by 
the  odd  notions  some  of  them  have  on  the  proper  care  and  opera- 
tion of  mechanical  equipment.  Some  of  the  janitors  are  eager 
enough  to  learn  proper  methods,  but  facilities  are  limited  and 
there  is  no  incentive.  At  the  present  time  the  position  of  janitor 
is  an  isolated  one;  nobody  is  especially  interested  in  his  prob- 
lems, and  the  result  is  that  he  soon  develops  the  habit  of  doing 
just  as  little  work  as  he  can  without  being  called  to  accouiit. 

The  need  for  janitorial  instruction,  in  fairness  to  the  men, 
as  well  as  for  the  purpose  of  effecting  economies,  may  be  illus- 
trated by  the  following  cases.  In  a  certain  school  it  was  found 
that  the  janitor  was  not  running  the  pump  intended  to  return 
the  condensed  steam  from  the  heating  coils  to  the  boiler.  All  of 
the  condensate  was  going  to  the  sewer,  with  a  loss  in  heat  of  per- 
haps 10  to  12  per  cent,  in  addition  to  the  direct  loss  of  Avater. 
When  the  janitor  was  questioned  the  fact  developed  that  the 

91 


boiler  was  being  run  at  a  pressure  too  low  to  operate  the  pump. 
The  janitor  explained  that  the  boiler  inspector  on  his  previous 
visit  had  remarked  upon  the  age  and  deteriorated  condition  of 
the  boiler  and  had  given  him  the  impression  that  it  was  unsafe  to 
run  the  boiler  except  at  a  very  low  pressure.  A  letter  of  inquiry 
addressed  to  the  boiler  inspector  brought  back  the  answer  that 
in  his  opinion  it  would  be  entirely  safe  to  run  the  boiler  at  the 
higher  pressure.  The  waste  incidental  to  the  method  of  opera- 
tion adopted  by  the  janitor  on  his  own  responsibility  had  not 
occurred  to  the  janitor  himself. 

In  several  of  the  buildings  visited  room  temperatures  as  high 
as  75  to  80°  were  observed.  Overheating  of  rooms  is  generally 
recognized  as  having  an  undesirable  effect  upon  the  health  of  the 
pupils  and  greatly  reduces  the  efficiency  of  their  mental  pro- 
cesses. Incidentally,  it  is  wasteful  of  fuel. 

In  one  of  the  schools  where  the  rooms  were  unduly  warm  and 
the  windows  all  closed,  a  recess  occurred  during  the  visit  but  no 
windows  were  opened  to  relieve  the  stuffy  conditions.  Several 
teachers  were  asked  if  they  did  not  think  it  wise  to  open  the  win- 
dows. The  answer  was  that  the  janitor  did  not  like  to  have 
them  do  so  because  in  that  way  the  ventilating  system  became 
unbalanced  and  heat  was  lost  to  the  outside  atmosphere. 

General  observation  of  operating  methods,  supplemented  by 
talks  with  janitors,  in  which  reference  was  made  to  various  mat- 
ters of  a  technical  nature,  indicated  that  some  of  the  janitors 
have  their  own  peculiar  notions  about  economical  methods  of 
running  a  plant.  In  one  building  the  vacuum  cleaner  provided 
was  used  almost  entirely  for  cleaning  floors;  in  another  build- 
ing a  similar  cleaner  could  be  used,  so  the  janitor  stated,  only 
for  cleaning  the  halls.  The  janitor  of  one  school  gets  rid  of  his 
paper  by  burning  it  in  the  furnace.  This  is  a  bad  practice,  since 
pieces  of  paper  only. partially  burned  collect  in  the  chimney  and 
are  apt  to  give  rise  to  chimney  fires.  In  another  school  the  jani- 
tor finds  it  easier  to  gather  his  paper  in  a  bag  and  burn  it  in  a 
nearby  lot  than  to  bale  it  in  the  machine  provided.  In  some 
of  the  buildings  the  janitors  make  quite  a  few  repairs;  in  others 
even  the  simplest  ones  are  not  attempted.  In  one  building,  in 
fact,  the  principal  stated  that  she  had  to  do  quite  a  few  things 
which  the  janitor  ought  to  do. 

92 


Frequent  Inspections  of  Buildings  Desirable. 

Reference  has  been  made  to  the  need  for  and  to  certain 
means  of  establishing  effective  central  supervision  of  building 
care  and  operation.  It  is  highly  important  for  an  administra- 
tive officer  in  general  charge  of  an  extensive  physical  plant  to 
be  familiar  at  first  hand  with  all  the  physical  details  of  the 
plant  and  the  ramifications  of  operation.  Such  intimate  infor- 
mation can  be  obtained  only  by  frequent  visits  and  personal  ob- 
servation of  the  conditions  in  the  different  plants.  These  visits 
tend  also  to  keep  the  janitors  on  the  alert  and  in  that  way  to 
elevate  the  morale  of  the  force.  Another  advantage  of  frequent 
inspections  by  the  man  in  charge  of  buildings  is  the  detection  of 
need  for  repairs  before  they  grow  to  an  extent  which  maizes 
them  very  expensive. 

J!<  ports  on  Plant  Operation,  Comparative  Operating  Data  and 
Ef  I  nip  me  nl  Records  Desirable. 

In  the  scheme  of  organization  proposed  in  this  report  respon- 
sibility for  the  care  and  operation  of  a  single  school  plant  rests 
with  three  individuals,  namely,  the  janitor,  the  principal  and 
the  superintendent  of  buildings.  It  is  essential  that  each  one  of 
the  three  record  currently  such  data  on  operation  as  represents 
his  particular  interest  and  responsibility.  A  form  for  monthly 
reports  by  principals  has  already  been  suggested  (See  Form  No. 
5  in  Appendix  "C").  It  is  important  that  certain  items  of  ac- 
tual operating  information  be  recorded  currently,  and  inciden- 
tally that  janitors  be  given  opportunity  to  record  their  side  of 
the  operating  problem.  The  moral  effect  upon  the  janitors  them- 
selves of  having  to  make  even  the  simplest  reports  cannot  be 
valued  too  highly.  A  form  (No.  6  in  Appendix  "C")  is  offered 
as  a  suggestion  of  some  of  the  items  on  which  janitors  should  re- 
port. This  form  is  for  a  monthly  report  but  the  items  of  daily 
occurrence  should  be  filled  out  daily.  Only  one  copy  at  a  time 
should  be  given  each  janitor.  It  should  be  hung  on  a  board  in 
the  janitor's  room  or  any  other  suitable  place  where  it  can  be 
readily  inspected.  . 

A  superintendent  of  buildings  and  grounds  is  interested  es- 
pecially in  the  comparative  costs  of  operating  different  school 

93 


buildings  in  the  system.  A  list  of  column  headings  suitable  for 
a  large  table,  showing  the  comparative  operating  economy  of  the 
various  schools,  is  given  in  Appendix  "C"  in  Exhibit  No.  7.  It 
is  important  that  the  schools  of  the  different  types  be  grouped 
in  such  a  manner  that  the  cost  data  of  one  school  may  be  com- 
pared with  those  of  similar  schools.  The  several  groups  of 
schools  may  then  be  compared  on  the  basis  of  operating  costs  for 
the  different  types.  The  physical  data  to  be  tabulated  can  be 
obtained  during  visits  and  inspections  and  at  odd  times.  The 
importance  of  data  of  this  kind  as  a  guide  to  intelligent  grap- 
pling with  the  problems  of  operation  cannot  be  overestimated. 
It  should  further  serve  as  a  guide  in  the  selection  of  the  better 
types  of  equipment  in  new  installations. 

Physical  plant  data  is  not  complete  without  records  for  im- 
portant items  of  mechanical  equipment.  These  records  should 
include  the  following  data  :  Location,  size,  type,  rated  capacity, 
date  of  installation,  important  dimensions,  name  of  manufac- 
turer and  important  parts  and  auxiliary  apparatus.  Such  data 
is  of  great  value  in  connection  with  the  ordering  of  repairs,  new 
parts,  etc.  Equipment  records  are  frequently  kept  on  cards, 
one  side  being  used  to  record  general  data,  and  the  other  side 
being  used  to  record  the  dates  and  costs  of  important  repairs. 


and  Recommendations. 

The  need  for  better  control  over  the  care  and  operation  of 
the  physical  plant  of  the  system  and  possibilities  for  effecting 
economies  have  been  discussed  in  detail.  As  in  the  case  of  build- 
ing repairs,  it  is  believed  that  the  first  consideration  of  the  board 
should  be  directed  toward  the  appointment  of  an  administrative 
officer  on  whom  responsibility  for  results  can  be  placed. 

It  has  been  shown  that  the  maintenance  and  operation  of  the 
Harrisburg  school  plant  involve  an  expenditure  of  at  least  $65.- 
000  per  annum.  It  is  believed,  therefore,  that  the  school  board 
would  be  fully  justified  in  employing  a  thoroughly  competent 
superintendent  of  buildings  and  grounds.  Such  an  officer  should 
not  only  have  an  intimate  knowledge  of  building  and  equip- 
ment repairs,  based  on  wide  experience  along  these  lines,  but  he 
should  also  have  a  very  fair  knowledge  of  engineering  econ- 

94 


ouiies  as  applied  to  the  mechanical  plants  in  the  various  build- . 
ings.     He  should  have  above  all  the  faculty  of  management  and 
the  personality  to  secure  a  high  degree  of  cooperation  on  the 
part  of  the  janitorial  force. 

Recommendations  on  the  operation  of  buildings  are  summar- 
ized as  follows: 

1 — Janitorial  appointments  should  be  on  the  basis  of  exami- 
nation, including  a  physical  examination  by  the  medical 
officer  of  the  board. 

2 — Service  records  of  janitors  should  be  kept.  These  records 
should  be  based  upon  regular  monthly  reports  by  the 
principals  and  upon  the  opinion  of  the  superintendent 
of  buildings. 

3 — Janitorial  compensation  should  be  based  upon  service  ac- 
tually required. 

4 — Janitorial  practice  should  be  further  standardized  with 
reference  to  the  use  of  fuel,  electricity,  cleaning  and 
miscellaneous  supplies.  Extensive  economies  should  re- 
sult from  this  standardization. 

5 — Pea  coal  should  be  substituted  in  part  for  the  large  sizes 
of  anthracite  in  certain  of  the  schools ;  mixed  fuel 
should  be  used  at  the  Technical  High  School. 

6 — Janitors  should  be  given  instruction  in  the  care  and  opera- 
tion of  buildings. 

7 — Frequent  inspections  of  buildings  should  be  made. 

8 — Reports  on  operation  of  plants  should  be  made  by  janitors. 

9 — Comparative  operating  data  of  the  various  plants  should 

be  kept. 
10 — Equipment  records  should  be  kept. 

Some  Conditions  in  Buildings  Which  Should 
be  Remedied 

The  general  repair  and  operating  problem  of  the  Harrisburg 
school  board  has  been  discussed  with  particular  reference  to 
questions  of  organization  and  procedure.  Recommendations  and 
suggestions  have  been  made  which  should  establish  an  orderly 
procedure  for  dealing  with  the  various  building  problems,  place 

95 


responsibility  for  results  in  an  individual  qualified  to  handle 
these  problems  and  result  in  substantial  economies  to  the  board. 
It  is  desired  to  make  a  brief  mention  of  some  conditions  found 
in  the  Harrisburg  schools  which  it  is  believed  should  be  elimi- 
nated or  greatly  improved. 

It  was  found  that  the  board  has  remedied  a  large  number  of 
defective  conditions  in  buildings  in  recent  years.  Some  of  these 
conditions  were  called  to  the  attention  of  the  board  by  various 
inspection  agents,  such  as  the  state  factory  inspectors  and  the 
boiler  inspectors.  Other  improvements  have  been  made  on  th<J 
initiative  of  the  board  itself.  That  the  board  has  been  alive 
to  the  importance  of  safe  conditions,  is  shown  by  the  attention 
which  has  been  given  to  such  things  as  fire  extinguishers  and  fire 
drills — a  few  of  which  wTere  observed. 

So  many  of  the  Harrisburg  school  buildings  are  of  old  style 
wood  construction  that  extra  precautions  are  necessary  in  order 
to  provide  reasonably  safe  and  sanitary  conditions  for  occu- 
pants. In  fact,  not  a  few  of  the  oldest  buildings  are  in  such 
condition,  with  reference  to  safety,  sanitation  and  general  fit- 
ness for  occupancy,  that  they  should  be  abandoned. 

Publish.  Old  Furniture  <nxl  the.  Like  Should  Be  Removed  from 
Buildings. 

Large  amounts  of  rubbish,  old  furniture,  junk  and  the 
like  were  found  in  the  basements  of  a  number  of  schools.  In 
some  cases  furniture  was  found  stowed  away  in  classrooms  not 
in  use.  In  one  school  a  considerable  amount  of  rubbish  was 
found  in  the  fresh  air  chambers,  one  of  which  had  a  decidedly 
musty  odor.  The  presence  of  such  articles  in  large  quantities 
about  the  buildings  is  undesirable  as  they  constitute  a  decided 
fire  risk  and  render  the  buildings  more  difficult  to  keep  clean. 
Some  of  these  articles,  for  example,  old  pieces  of  machinery  and 
equipment  of  various  kinds,  can  probably  be  disposed  of  to  ad- 
vantage. It  is  quite  likely  that  a  considerable  amount  of  the 
furniture  can  be  used,  but  many  of  the  articles  will  have  to  be 
destroyed. 

Old  paper  should  be  collected  more  often  than  at  present.  As 
many  as  a  dozen  bales  were  found  in  one  school  and  the  janitor 

96 


stated  that  at  one  time  he  had  as  many  as  thirty  on  hand.  In 
some  schools  paper  was  found  loosely  piled  up  on  the  basement 
iioor  and  in  one  school  to  Avhich  reference  has  already  been 
made,  the  janitor  made  a  practice  of  burning  it  in  the  furnace. 


Closets  Under  titainniijx  Should  Be  Closed  Up  Permanently. 

A  number  of  schools  were  found  in  which  there  were  clos- 
ets under  stairways.  In  some  cases  the  main  exits  of  the  build- 
ing had  closets  or  spaces  filled  with  rubbish  under  them.  These 
closets  constitute  a  grave  menace  in  case  of  fire  and  should  be 
fcealed  up  in  such  a  manner  that  no  inflammable  material  of 
any  kind  could  be  stored  in  them.  Furthermore,  no  closets 
should  be  tolerated  under  the  stairways  in  new  buildings.  Even 
though  the  stairways  may  themselves  be  fireproof,  the  panic 
hazard  due  to  smoke  rising  in  the  staircases  is  not  diminished. 

Ceilings  Close  to  Boiler  Flues  Should  Be  Fireproof  ed. 

A  number  of  cases  were  observed  in  which  the"  clearance  be- 
tween a  hot  sheet  iron  boiler  flue  and  the  wood  ceiling  above 
was  only  from  a  foot  to  eighteen  inches.  In  some  cases  the  ceil- 
ings were  plastered,  in  others  the  wood  ceilings  were  entirely 
bare.  The  danger  of  fire  under  these  conditions  might  appear 
to  be  remote,  but  a  case  was  observed  during  a  recent  survey 
by  the  Bureau  in  another  city  where  a  fire  had  occurred  under 
just  such  conditions  as  those  obtaining  in  Harrisburg. 

It  is  recommended  that  in  all  cases  where  there  is  even  the 
remotest  danger  of  fire  due  to  a  hot  boiler  flue,  a  fireproof  slab 
be  inserted  in  the  floor  above  the  boiler  room  or  that  at  least 
the  ceiling  be  coverd  with  a  permanent  protective  sheathing. 

Man  i)  of  \]\c  Tolld  Installation*  Should  Be  Entirely  Replaced. 
A  number  of  toilet  installations  were  found  which  should 
be  entirely  replaced.  In  the  case  of  a  certain  girls'  toilet  of  the 
range  type  with  automatic  flushing,  partitions  were  provided 
only  between  groups  of  two  seats,  several  large  screens  being 
placed  in  front  of  the  range  in  the  place  of  doors  attached  to 
the  stalls. 

In  another  boys'  toilet  no  floor  drain  to  the  sewer  was  pro- 
vided. This  made  it  virtually  impossible  for  the  janitor  to  wash 

97 
C  of  C—  7 


the  floor  and  fixtures  with  a  hose,  and  whenever  an  overflow  of 
any  kind  occurred  it  became  necessary  for  the  janitor  to  re- 
move the  water  with  a  mop. 

It  is  recommended  that  new  toilet  fixtures  be  of  the  automatic 
flushing  type  previously  described,  and  that  no  doors  be  placed 
on  the  individual  stalls  of  the  boys'  toilets. 

Sanitary   J)rhikhi(/    Fountain*    Should    lit     Supplied    in    All 
Schools. 

Very  poor  drinking  facilities  were  found  in  a  large  num- 
ber of  schools.  In  one.  with  an  enrollment  of  over  400  children, 
the  drinking  facilities  were  limited  to  a  wash  basin  faucet  on 
each  of  two  floors  and  children  were  supposed  to  supply  their 
own  drinking  cups.  In  another  school  at  which  a  recess  oc- 
curred during  the  visit,  children  were  observed  drinking  from 
a  common  faucet  in  the  basement.  Little  children  could  not 
reach  this  faucet  with  their  mouths  and  the  janitor  had  pro- 
vided a  small  box  for  them  to  stand  on.  Similar  conditions  were 
observed  in  several  other  schools.  There  is  no  good  reason  why 
these  conditions  should  exist.  The  cost  of  supplying  proper 
drinking  fountains  is  not  a  large  one. 

Cloth  Filters  Should  Be  Placed  Over  Fresh  Air  Inlets. 

Several  of  the  Harrisburg  schools  are  provided  with  a 
fan  system  of  hot-air  heating.  In  only  one  case  has  provision 
been  made  for  a  filter  to  remove  particles  of  dust  from  the  fresh 
air.  Nearly  all  the  fresh  air  intakes  are  located  close  to  the 
ground  level.  In  some  cases,  notably  at  the  Technical  High 
School,  dust  from  an  adjoining  street  may  be  blown  into  the 
inlet.  That  considerable  amounts  of  dust  are  blown  into  the 
rooms  with  the  fresh  air,  was  evident  from  the  discoloration  on 
the  classroom  walls  about  the  fresh  air  inlets. 

Reference  has  already  been  made  to  the  desirability  of  .air 
washers  as  a  part  of  all  new  ventilation  installations.  A  cheese 
cloth  filter  is  admittedly  a  poor  substitute  for  an  air  washer 
and  not  entirely  sanitary,  but  all  fan  systems  should  at  least 
be  provided  with  this  poor  substitute. 

98 


Ill 

PURCHASE,  STORAGE  AND  ISSUANCE  OF 
SUPPLIES 

Organization 

Present  Organization. 

Although  the  problem  of  purchasing,  storing  and  issu- 
ing supplies  has  in  a  general  way  been  delegated  to  the  secre- 
tary, who  in  turn  has  delegated  certain  functions  to  a  clerk, 
still  the  real  authority  rests  in  the  board,  operating  through  its 
committees.  The  committees  are  the  actual  buying  officials. 
They  approve  all  purchase  orders  and  contracts,  suggest  modes 
of  purchasing,  etc.  The  purchasing  clerk,  acting  for  the  secre- 
tary, l^is  only  very  limited  powers.  His  powers  are  in  fact  so 
small  that  he  is  really  no  more  than  a  secretary  to  the  commit- 
tees having  to  do  with  the  purchasing.  Aside  from  committees, 
the  entire  force  having  to  do  with  the  purchase,  storage  and 
issiumce  of  supplies  consists  of  one  full-time  clerk  and  one  part- 
time  laborer.  The  laborer  is  used  almost  entirely  in  deliver- 
ing supplies  to  the  various  schools,  and  in  packing,  unpacking 
and  storing  supplies  at  the  central  storeroom. 

The  functions  ordinarily  belonging  to  the  office  of  a  purchas- 
ing agent  or  storekeeper  have  been  delegated  in  such  an  in- 
definite manner  that  responsibility  for  the  proper  performance 
of  such  functions  is  sadly  lacking.  It  should  be  added,  how- 
ever, that  considering  this  absence  of  real  responsibility  and 
the  lack  of  incentive  which  usually  accompanies  lack  of  re- 
sponsibility, the  work  of  purchasing,  storing  and  issuing  sup- 
plies has  been  fairly  well  handled.  Many  points  criticised  in 
the  following  paragraphs  have  long  been  recognized  by  those  di- 
rectly connected  with  these  functions,  but  they  have  been  with- 
out sufficient  authority  to  make  the  desired  changes. 

Proposed  Reorganization. 

Nearly  every  phase  of  the  study  of  the  purchasing  prob- 
lem of  the  Harrisburg  school  district  as  discussed  below  discloses 

99 


the  need  of  some  one  official  who  can  relieve  the  board  commit- 
tees of  much  of  the  work  now  attempted  by  them,  and  who 
should  be  held  responsible  for  all  purchases  and  for  the  care 
and  distribution  of  commodities  purchased — in  other  words,  the 
need  of  one  real  purchasing  agent.  The  purchasing  problem  in 
itself  is  not  large  enough  to  require  the  full  time  of  any  one 
official.  Neither  are  the  duties  of  storing  and  issuing  supplies 
extensive  enough  to  warrant  a  special  position  of  storekeeper. 
It  is  believed,  however,  that  the  combined  work  of  these  two 
positions  is  large  and  important  enough  to  warrant  the  crea- 
tion of  such  a  joint  position. 

It  is  therefore  recommended  that  the  board  authorize  the 
position  of  purchasing  agent  and  storekeeper,  to  be  attached 
to  the  office  of  the  secretary. 

A  purchasing  agent  necessarily  exercises  considerable  power, 
and  the  appointment  should  be  made  only  after  ample  delib- 
eration. If  he  is  watched  and  controlled,  he  is  more  likely  to 
be  efficient  and  careful  than  inefficient  and  wasteful.  Tn- 
watched,  he  may  remain  efficient,  but  may  become  corrupt ;  if 
allowed  to  become  careless,  he  has  nlmndant  opportunities  both 
for  inefficiency  and  corruption.  However,  no  purchasing  agent 
can  either  do  himself  justice  or  bring  about  the  best  results  if  he 
is  unduly  hampered  or  bound  by  petty  restrictions.  In  the  past 
the  board  has  endeavored  to  concern  itself  with  every  little  pur- 
chase. If  a  purchasing  agent  should  be1  appointed,  he  should 
be  free  to  exercise  his  own  judgment  in  all  matters  on  which 
either  the  board  as  a  whole  or  individual  members  are  not  quali- 
fied to  pass  expert  opinions.  If  the  right  kind  of  a  man  be 
appointed,  he  himself  would  be  the  first  one  to  wish  to  refer  to 
the  board  for  advice  or  assistance.  He  himself  would  be  apt  to 
urge  the  establishment  of  limitations  to  his  own  powers  which 
might  well  be  defined  by  the  size  of  contracts  or  orders.  When 
the  powers  of  such  an  official  have  been  so  defined,  he  should 
be  unhampered  in  his  duties,  but  in  turn  he  should  be*  held 
strictly  accountable  for  results.  It  is  firmly  believed  that  the 
greatest  improvement  in  the  purchasing  methods  of  the  Harrs- 
burg  school  district  are  possible  through  the  elimination  of  the 

100 


board  supervision  of  purchases  and  the  definite  location  of  such 
responsibility  with  one  efficient  employee. 

The  creation  of  the  proposed  position  does  not  necessarily 
mean  a  corresponding'  increase  in  expense.  Much  of  the  work 
properly  belonging  to  such  a  position  is  now  being  ably  per- 
formed by  the  one  purchasing  clerk.  An  increase  in  authority 
and  responsibility  would  not  necessarily  greatly  increase  the 
work.  Likewise,  the  recommendations  made  in  this  section  of 
the  report  would  not  increase  the  need  of  laborers,  except  per- 
haps the  permanent  employment  of  the  one  man  who  now  de- 
rotes  the  greater  part  of  his  time  to  working  for  the  board. 

Purchasing 

General  Piircliasiny  Procedure. 

The  board  has  adopted  a  rule  whereby  every  purchase 
must  be  approved  by  a  committee  of  the  board  before  the  sec- 
retary may  issue  the  official  order.  Except  in  rare  emergen- 
cies, this  rule  is  observed.  The  board  has  also  adopted  a  rule 
whereby  bids  shall  be  asked  for  on  every  purchase  the  estimated 
amount  of  which  is  over  $300.  As  a  matter  of  fact,  bids  are 
asked  for  on  many  purchases  amounting  to  much  less  than  $300. 

Fuel,  text  books,  general  educational  and  office  supplies,  labo- 
ratory equipment  and  supplies,  printing,  janitor  supplies,  etc., 
in  fact,  almost  all  supplies  needed  by  the  school  district  with 
the  exception  of -repairs,  emergency  and  contingent  items,  are 
purchased  before  or  immediately  after  the  beginning  of  each 
fiscal  year.  Estimates  of  quantities  to  be  needed  for  the  entire 
ensuing  year  are  requested  of  the  heads  of  all  divisions  of  the 
school  district  usually  during  March  and  April.  These  esti- 
mates are  assembled  according  to  the  general  class  or  nature  of 
supplies  on  separate  schedules  which  are  sent  to  several  deal- 
ers, with  the  request  that  they  submit  bids  on  any  or  all  items. 
In  this  way  approximately  90  per  cent,  of  the  entire  purchases 
are  made  on  or  about  the  beginning  of  each  fiscal  year. 

In  every  case,  however,  the  purchase  order  is  prepared  by 
the  secretary  and  submitted  for  approval  to  the  proper  com- 
mittee of  the  board  before  being  issued.  When  approved,  the 

101 


original  copy  of  the  order  is  sent  to  the  vendor,  the  duplicate 
being  retained  by  the  secretary. 

The  procedure  adopted  of  securing  detailed  estimates  or  re- 
quisitions of  supplies  to  be  needed  for  each  fiscal  year  is  a  good 
one.  These  estimates  appear  to  be  prepared  after  a  careful 
study,  and  so  may  be  used  conveniently  both  in  preparing  the 
budget  and  in  purchasing  in  quantities  hir<r<-  enough  to  take  mi- 
vantage  of  lower  prices. 

For  various  reasons,  but  primarily  because  of  the  lack  of  a 
suitable  storehouse,  it  has  become  customary  to  purchase  only 
those  exact  quantities  shown  in  the  estimates.  For  example,  if 
871  books  of  a  certain  "kind  were  requested  by  the  several  princi- 
pals, the  purchase  order  placed  would  usually  be  for  that  exact 
quantity.  While  it  is  true  that  most  of  the  principals  make  an 
allowance  for  emergencies  and  unforeseen  conditions  in  pre- 
paring their  estimates,  still  it  is  also  true  that  these  estimates 
sometimes  fall  short,  with  the  result  that  supplemental  requisi- 
tions must  be  made.  In  such  cases  no  difficulty  is  experienced 
providing  the  books  or  supplies  requisitioned  if  they  should 
happen  to  be  available  in  the  central  store.  However,  this  is 
not  always  the  case.  Hence  supplemental  purchase  orders  must 
be  prepared.  The  present  procedure,  which  requires  official 
sanction  of  the  supply  or  of  the  building  committee  and  of  the 
board  as  a  whole  before  the  order  is  placed,  is  not  well  adapted 
adequately  to  meet  such  emergencies.  In  fact,  it  might  easily 
take  from  four  to  six  weeks  to  secure  supplies  or  books  which 
were  wanted  for  immediate  use.  Such  delays  are  not  always 
avoidable  where  the  supplies  or  books  requested  are  of  an  un- 
usual nature,  but  they  are  unnecessary  and  in  many  instances 
expensive  when  the  supplies  wanted  are  articles  provided  in 
the  standard  classification.  Examples  have  been  cited  where 
the  introduction  of  a  regularly  prescribed  course  of  instruc- 
tion has  been  postponed  or  greatly  inconvenienced  through  de- 
lay in  obtaining  additional  text  books  or  supplies.  This  seems 
entirely  unnecessary,  especially  in  view  of  a  ruling  that  a  text 
book  once  adopted  shall  not  be  discontinued  or  discarded  for  a 
period  of  five  years.  Under  such  conditions  it  is  false  economy 
to  confine  the  purchase  of  standard  articles  to  just  the  quantity 

102 


specified  in  estimates  made  months  prior  to  the  beginning  of  the 
school  year. 

It  is  therefore  recommended  that  standard  books  and  commod- 
ities be  purchased  in  sufficient  quantities  so  that  a  reasonable 
stock  may  be  carried  in  the  general  store.  While  it  is,  of  course, 
inadvisable  to  tie  up  large  sums  in  stores,  still  the  quantity  pur- 
chased should  be  large  enough  to  provide  for  a  fair  increase  over 
the  quantity  estimated.  Any  balances  on  hand  at  the  end  of  a 
year  would  be  always  available  and  should  be  considered  in  pre- 
paring contracts  for  the  subsequent  year. 

Although  the  secretary  actually  prepares  all  purchase  orders, 
he  is  not  authorized  to  issue  them  until  they  have  been  favor- 
ably acted  upon  by  the  respective  committee  of  the  board.  This 
ruling  applies  not  only  to  the  large  so-called  annual  contracts, 
but  to  the  smallest  purchase  amounting  to  only  a  few  cents. 
iAs  a  matter  of  fact,  this  custom  or  rule  is  strictly  observed, 
except  in  eases  of  rare  emergency  when  the  secretary  arbitrarily 
assumes  the  right  of  issuing  the  order  rather  than  incur  the 
extra  expense  or  undergo  the  annoyance  which  a  delay  might 
cause. 

The  two  committees  before  which  most  of  the  prospective  pur- 
chases must  be  presented  are  the  committee  on  text  books  and 
supplies  and  the  committee  on  buildings  and  grounds.  They 
meet  only  on  call,  usually  about  four  times  each  fiscal  year.  It 
can  be  seen  therefore  that,  theoretically,  the  bulk  of  the  board's 
purchases  must  be  made  not  in  accordance  with  actual  necessi- 
ties, but  more  at  the  convenience  of  the  board.  It  has  been 
stated  that  members  of  committees  show  a  willingness  to  con- 
vene whenever  the  necessity  is  explained,  but  nevertheless  it  is 
only  natural  that  the  secretary  and  his  employees  should  hesi- 
tate about  asking  for  special  committee  meetings.  As  the  result 
of  such  a  procedure,  it  is  evident  that  many  requisitions  must 
be  unduly  held  up.  No  person  can  anticipate  with  any  fine 
degree  of  accuracy  the  needs  of  any  large  department  or  organi- 
zation for  any  long  periods  of  time. 

When  the  committee  has  approved  a  request,  instructions  may 
either  be  issued  at  once  to  the  secretary  to  purchase,  or  the  mat- 
ter may  be  referred  for  action  to  the  board  as  a  whole.  This 

103 


means  an  addition;)]  delay.  There  is  no  uniformity  as  to  the 
procedure  followed  by  the  committee,  the  action  in  many  in- 
stances being  very  inconsistent.  For  example,  a  purchase 
amounting  to  a  hundred  or  more  dollars  may  he  acted  upon 
finally  by  the  committee,  while  a  small  purchase  of  a  few  dol- 
larse  may  be  referred  to  the  board  as  a  whole.  Again,  the  pur- 
chase of  miscellaneous  janitors'  supplies,  the  estimated  cost  of 
which  does  not  exceed  $10.  may  be  approved  by  any  one  mem- 
ber of  the  board  without  action  either  by  a  committee  or  the 
board.  All  approved  requisitions  are  handed  to  th;»  secretary 
who  alone  has  the  right  to  issue  the  official  orders.  When  a 
requisition  is  once  signed  by  a  member,  the  secretary  must  make 
the  purchase,  in  many  cases  of  a  specially  named  vendor, 
even  if  he  believes  the  purchase  unnecessary  or  has  other  plans 
under  way  for  meeting  the  request.  The  board  cannot  hope  to 
operate  the  school  district  efficiently  unless  it  employs  subordi- 
nates to  whom  may  be  delegated  the  responsibility  of  at  least 
the  more  unimportant  purchases.  Janitors'  supplies  amount- 
ing to  less  than  $10  can  scarcely  be  considered  an  important 
item.  Moreover,  the  approval  of  one  member  of  the  board  would 
ordinarily  have  no  more  relation  to  the  propriety  of  such  action 
than  that  of  a  responsible  employee  in  the  secretary's  office. 

Objections  to  the  present  method  of  requiring  board  approval 
of  all  purchases  may  be  summarized  as  follows : 

It  causes  unnecessary  delays. 

Resulting  delays  may  lead  to  additional  expense. 

There  is  no  consistency  in  methods  of  approval  or  disapproval. 

Board  members  are  not  always  acquainted  with  facts. 

Responsibility  for  efficient  purchasing  is  not  definitely  lo- 
cated. 

Lack  of  responsibility  leads  to  indifference. 

Interference  with  plans  is  possible. 

It  wastes  time  of  board  needed  for  more  important  matters. 

In  view  of  these  objections,  which  are  not  conteracted  by  any 
important  advantages,  it  is  recommended  that  the  approval  by 
members  of  the  board  of  the  ordinary  purchases  not  covered 
by  annual  contract  or  special  conditions  be  entirely  eliminated, 
unless  such  action  be  desired  by  the  purchasing  agent  himself. 

104      • 


Standardization  of  Supplies  and  Specifications. 

The  supplies  more  commonly  used  by  the  school  district 
have  been  grouped  according  to  the  following  main  classes: 

Text  books. 

Janitors'  supplies. 

General    educational   supplies. 

The  various  items  falling  in  these  classes  have  been  standard- 
ized and  a  rule  established  that  purchases  and  issues  be  limited 
accordingly.  The  board  is  to  be  commended  for  this  standard- 
i/ation  which  appears  to  be  unusually  satisfactory  to  the  con- 
suming units  and  which  ought  to  lead  to  economy.  If  the  rec- 
ommendations made  in  this  report  for  the  centralization  of  pur- 
chasing functions  be  adopted,  one  of  the  main  duties  of  the  pur- 
chasing offices  should  be  a  further  study  and  careful  selection  of 
standard  commodities  best  adapted  for  the  general  use  of  the 
school  district,  together  with  the  revision  and  extension  of  ex- 
isting standards  in  order  that  they  may  conform  with  the  chang- 
ing conditions  of  the  district. 

It,  is  evident  that  a  large  amount  of  time  and  study  has  also 
been  given  to  the  preparation  of  descriptions  of  the  standard 
articles  which  are  purchased  under  the  so-called  contracts. 
While  these  descriptions  cannot  in  the  majority  of  cases  be  con- 
sidered as  complete  specifications  adequate  for  large  purchasing 
problems,  still  considering  the  lack  of  centralization  of  pur- 
chasing functions  and  the  comparatively  small  quantities  pur- 
cluised  of  many  supplies  the  board  is  to  be  commended  on  the 
steps  which  it  has  already  taken  to  standardize  commodities, 
and  to  express  these  standards  or  brief  specifications  in  terms 
by  which  a  general  inspection  as  to  quality  may  be  made.  Each 
Mi-ticU'  bought  under  the  annual  contracts  is  described  in  some 
detail  on  the  proposal  sheets.  These  descriptions,  although  lim- 
ited in  many  cases  to  a  trade  designation,  to  an  "or  equal" 
clause,  to  a  specific  analysis,  or  to  merely  a  special  qualifica- 
tion, such  as  "clear  and  soft,"  "clear  for  filtering,"  "good  qual- 
ity," etc.,  are  in  the  majority  of  instances,  if  followed  by  a  care- 
ful inspection  or  test,  adequate  for  the  size  of  the  purchasing 
problem  at  hand. 

105 


Indefinite  specifications  affect  prices  for  the  reason  that  ven- 
dors by  not  knowing  exactly  what  is  wanted  are  apt  to  fix  a 
higher  price  in  order  to  "feel  safe."  Some  of  the  supplies  used 
by  the  school  district  are  purchased  in  quantities  large  enough 
to  warrant  the  preparation  and  use  of  more  complete  specifica- 
tions, and  the  enforcement  of  inspections  and  tests  adequate  to 
insure  that  the  deliveries  actually  conform  with  these  specifica- 
tions. Such  specifications  have  already  been  adopted  in  many 
of  the  larger  cities  and  might  be  used  to  great  advantage  in  Ilar- 
risburg. 

Requisitions  and  Estimates. 

The  board  instead  of  using  one  standard  requisition  has 
adopted  three  very  large,  cumbersome  and  expensive  forms.  A 
different  form  is  used  in  requisitioning  each  of  the  following 
kinds  of  supplies,  whether  these  supplies  be  in  store  or  are  to  be 
purchased : 

Text  books. 

Janitors'  supplies. 

Educational  supplies. 

No  general  requisition  form  has  been  adopted  for  use  in  re- 
quisitioning miscellaneous  items  not  properly  falling  under  one 
of  the  above  groups.  One  of  the  three  forms  would  still  be  used 
in  such  cases. 

Each  of  these  forms  has  lists  of  all  of  the  standard  articles  or 
supplies  adopted  by  the  board  printed  thereon.  The  main  use 
made  of  the  forms  is  prior  to  the  beginning  of  each  fiscal  year 
when  estimates  of  all  of  the  supplies  to  be  needed  for  the  ensu- 
ing year  are  listed  on  the  respective  requisitions.  At  that  time 
quantities  of  a  large  number  of  the  articles  in  each  list  would  be 
needed.  These  lists  or  estimates  are  thus  cumulated  and  pur- 
chase orders  placed.  However,  there  are  many  occasions  during 
the  year  when  only  one  item,  which  may  or  may  not  be  included 
in  the  lists  of  standard  articles,  would  be  required.  In  such 
cases,  one  of  the  above-named  forms  would  still  be  used  either 
by  confining  the  request  to  the  one  specific  article  in  the  list  or 
by  adding  the  unclassified  item  at  the  bottom  of  the  form, 

106 


There  is  no  special  blank  requisition  form  which  may  be  used 
for  miscellaneous  articles,  repairs,  unusual  services,  etc. 

The  argument  was  advanced  that  the  printed  lists  were  de- 
cided advantages  in  securing  sufficient  and  accurate  description 
as  to  what  was  actually  wanted,  and  also  as  limitations  as  to 
what  might  be  requisitioned  without  special  authority.  There 
is  no  doubt  whatever  but  that  the  lists  of  standard  articles  are 
of  great  use,  but  there  is  no  need  why  they  should  form  a  part 
of  each  and  every  requisition.  Instead,  one  list  of  standard  com- 
modities should  be  furnished  each  employe  having  authority  to 
requisition,  and  this  should  serve  for  the  entire  year. 

Requisitions  are  prepared  in  duplicate,  not  by  carbon  process, 
but  by  copying  the  information  on  a  stub.  This  is  an  unneces- 
sary duplication  of  work  and  should  be  prevented  by  the  use  of 
carbon  paper. 

In  the  appendix  to  this  report  is  described  in  more  detail  the 
form  of  a  standard  requisition  which  it  is  believed  to  be  well 
adapted  for  the  use  of  all  branches  of  the  school  district.  This 
form  is  in  blank,  requiring  a  brief  description  of  the  articles 
needed. 

If  it  were  possible  to  supply  at  the  same  time  all  or  nearly  all 
of  the  articles  asked  for  on  the  requisition,  it  might  be  possible  to 
extend  the  use  of  the  requisition  to  that  of  a  stores  invoice.  This 
procedure  is  found  in  some  municipalities,  but  is  gradually  being 
superseded  by  a  procedure  calling  for  both  a  requisition  and  a 
stores  invoice.  This  is  the  method  which  it  is  believed  should  be 
adopted  by  the  Harrisburg  school  district  and  which  is  sub- 
stantially as  follows : 

Requisitions  should  be  prepared  in  duplicate  by  the  teacher 
or  other  employee  desiring  the  supplies,  materials,  services,  or 
repairs.  The  original  copy  should  be  submitted  to  and  approved 
by  the  principal  of  the  school  or  head  of  the  department  or  di- 
vision of  the  work  before  being  sent  to  the  secretary.  If  the 
request  be  approved  by  the  secretary,  the  requisition  should  then 
be  referred  to  the  purchasing  agent  or  storekeeper  for  action. 
Requisitions  should  be  numbered  consecutively  as  issued,  and 
should  provide  a  space  for  showing  the  number  of  the  resulting 
stores  invoice,  or  if  shipment  be  made  direct  instead  of  from 

107 


stores  for  a  brief  reference  to  the  purchase  order,  invoice  or 
other  document.  The  original  copy  should  be  attached  to  the 
respective  stores  invoice  and  filed  in  the  office  of  the  storekeeper. 

Competitive  Bidding. 

When  the  annual  estimates  have  been  received  by  the  sec- 
retary, they  are  assembled  and  listed  on  separate  schedules  ac- 
cording to  the  class  of  supplies.  Each  of  these  schedules,  there- 
fore, shows  quantities  of  the  items  listed  thereon  which  it  nas 
been  estimated  will  be  sufficient  to  meet  the  needs  of  the  entire 
school  district  for  the  ensuing  fiscal  year.  Copies  of  schedules, 
together  with  a  circular  letter  requesting  bids,  are  then  sent 
to  all  dealers  in  Harrisburg  and  to  others  in  various  cities  who 
are  known  to  be  interested  in  the  sale  of  the  items  listed  on  the 
schedule.  The  rules  of  the  board  also  require  that  the  proposed 
purchases  be  advertised  in  two  daily  papers  in  the  city  of  Har- 
risburg once  each  week  for  three  weeks  prior  to  the  date  fixed 
for  receiving  bids. 

The  extent  to  which  competitive  bidding  is  invited  is  well 
illustrated  by  the  following  table,  showing  the  approximate  num- 
ber of  invitations  which  were  sent  out  and  number  of  bids  which 
were  received  in  connection  with  the  so-called  annual  contracts 
for  the  last  fiscal  year: 

Number    of    Number    of 

Supply  Schedule.  Dealers   In-         Bids    Re- 

vited.  ceivecl. 

Janitorial   supplies, 80  22 

Biological  supplies,   8  5 

Electrical  supplies, 8  5 

Supplies  for  chemical  laboratories,....  10  6 

Supplies  for  physics  laboratories,   ....  15  9 

Supplies  for  copper  and  brass  rooms,  .  .  5  4 

Supplies  for  wrood  room,   5  4 

Supplies  for  mill  room,   5  4 

Lumber, 8  6 

General  educational  supplies,   40  6 

Drawing  supplies,    12  10 

Fuel, . ...  18  2 

108 


Printing.    12  4 

Repair  work   (special  jobs)   estimated,. 

Average,    20  3 

In  this  way  competitive  bidding  has  been  extended  as  far  as  is 
practicable.  The  board  is  to  be  complimented  for  its  efforts  to 
interest  dealers  in  the  business  of  the  school  district,  not  only 
by  advertising  the  proposed  purchases,  but  by  sending  proposal 
blanks  to  all  known  to  deal  in  the  commodities  to  be  purchased. 
In  the  extent  of  inviting  competitive  bidding,  the  Harrisburg 
school  district  is  far  in  advance  of  the  average  school  district  or 
municipality. 

Proposals. 

The  proposal  blank  used  is  a  mimeographed  form  on 
which  are  listed  in  detail  the  estimated  quantities  to  be  needed 
for  the  ensuing  year  of  all  commodities  of  the  same  gene)';)]  na- 
ture. Each  commodity  is  described  briefly  in-  accordance  with 
the  specifications  already  described.  In  some  instances  it  was 
noted  that  separate  proposal  sheets  had  been  prepared  for  the 
same  class  of  commodities  which  were  to  be  delivered  at  two  or 
more  points.  This  seems  unnecessary  and  inadvisable,  inas- 
much as  several  different  delivery  points  may  conveniently  !>e 
shown  on  the  one  proposal  sheet,  and  more  especially  since  the 
increased  quantities  resulting  from  such  a  consolidated  pro- 
posal should  tend  toward  lower  prices.  In  general  however, 
the  method  of  preparing  and  submitting  proposals  is  a  good  one. 

( 1<>u  tracts. 

The  board  seldom  enters  into  contracts  in  the  purchase 
of  supplies.  The  so-called  contracts  which  are  used  are  nothing 
more  than  an  expression  of  willingness — usually  in  writing — 
on  the  part  of  the  vendor  to  furnish  the  articles  listed  on  the 
proposal  at  a  stated  price.  Xeither  the  board  nor  the  vendor- 
agrees  definitely  to  purchase  or  to  sell.  Hence,  not  even  a  con- 
tingent liability  results.  When  the  lowest  bidder  lias  been  as- 
certained, a  notice  to  that  effect  is  sent  him.  This  notice  is  fol- 
lowed by  a  purchase  order. 

109 


Formally  executed  contracts  arc  very  advisable  in  many  in- 
stances. By  agreeing  to  accept  a  definite  quantity  at  a  fixed 
price,  the  vendor  can  plan  accordingly.  Instead  of  guessing 
the  quantity  to  be  purchased  and  the  market  conditions,  the  ven- 
dor can  usually  compute  accurately  and  offer  better  prices. 

Contracts  are  of  little  value  it'  the  delivery  is  to  be  imme- 
diate. In  spite  of  the  fact  that  the  board  has  only  very  limited 
storage  rooms,  it  has  been  customary  to  purchase  nearly  every- 
thing for  immediate  delivery.  It  is  believed  that  in  the  making 
of  formally  executed  contracts  for  the  purchase  of  more  com- 
monly used  commodities,  deliveries  may  be  secured  at  the  con- 
venience of  the  board  and  much  storage  expense  be  eliminated. 
However,  the  matter  of  entering  into  contracts  should  be  left 
to  a  large  degree  to  the  purchasing  agent,  who  should  know  the 
peculiarities  of  existing  market  conditions,  storage  situations, 
and  other  conditions  having  a  direct  bearing  on  the  advisability 
of  long  term  contracts,  Annual  contracts  are  largely  used  by 
many  municipalities  in  making  purchases  of  over  $500  where 
the  deliveries  are  to  be  made  at  various  times  throughout  the 
year,  and  they  have  been  found  to  be  profitable.  It  is  therefore 
recommended  that  the  proposed  purchasing  agent  be  instructed 
to  consider  the  advisability  of  using  them  in  the  purchase  of  at, 
least  the  more  important  commodities.  All  contracts  should  be 
approved  by  the  board. 

Purchase  Orders. 

The  board  has  adopted  its  own  purchase  order,  which  is, 
in  form,  little  more  than  a  special  sheet  of  correspondence  paper. 
It  is  hardly  adequate  and  should  be  changed  so  as  to  provide 
spaces  and  columns  for  the  insertion  of  such  information  as  is 
needed  on  every  purchase  order.  The  style  of  form  recom- 
mended for  use  is  described  in  the  appendix  to  this  report. 

Purchase  orders  are  prepared  in  duplicate,  the  original  being1 
sent  to  the  vendor  and  the  duplicate  copies  being  retained  in 
the  secretary's  files.  At  the  present  time  purchase  orders  are 
not  registered,  nor  is  any  use  made  of  the  orders  in  posting  the 
amounts  of  the  contingent  liabilities  resulting  therefrom  to  the 
respective  appropriation  accounts,  even  though  in  the  majority 

110 


of  cases  the  estimated  or  actual  amount  of  the  order  is  unknown. 
Under  the  proposed  accounting  system,  however,  it  will  be  neces- 
sary for  an  estimated  or  actual  amount  to  be  shown  on  at  least 
the  duplicate  copy  of  each  order,  and  for  these  amounts  TO  be 
both  entered  in  a  register  of  orders  and  posted  to  the  respective 
account  in  the  appropriation  ledger.  The  use  of  a  register 
of  orders  is  described  more  fully  in  the  appendix  to  this  report. 
From  this  register  it  will  be  possible  at  all  times  to  learn  the 
total  amount  and  details  of  contingent  liabilities  resulting  from 
unfilled  orders,  which  amount  will  also  act  as  a  control  over  the 
amount  of  such  liabilities  posted  to  the  appropriation  ledger. 

Inspection  of  Supplies. 

Inspection  is  a  much  more  important  function  than  most 
Iniying  officials  are  willing  to  grant.  This  is  truer  of  public 
activities  than  of  private  concerns.  The  best  price  in  the  world 
is  of  little  use  if  the  goods  delivered  are  not  as  ordered.  Fur- 
thermore, the  word  "inspection"  means  more  than  counting. 
Inspection  should  be  made  by  experienced  men.  The  inadequacy 
of  the  present  method  of  inspecting  repairs  and  certain  supplies 
delivered  at  school  buildings  has  already  been  discussed  in  con- 
nection with  the  payment  of  bills.  The  procedure  recommended 
in  connection  with  the  proposed  invoice  calls  for  certain  certifi- 
cates which,  if  truthfully  signed,  should  practically  assure  thor- 
ough inspections. 

However,  when  responsibility  for  the  purchase,  custody  and 
issuance  of  supplies  shall  have  been  definitely  fixed,  the  official 
to  whom  such  a  responsibility  has  been  delegated  should  be  held 
absolutely  accountable  for  the  proper  inspection  of  all  supplies 
He  in  turn  cannot  make  all  inspections  himself,  so  naturally 
must  delegate  some  inspection  responsibility  to  other  employees. 
There  is  no  use  of  establishing  standards,  of  preparing  specifica- 
tions, or  of  naming  definite  quantities  unless  every  reasonable 
effort  be  made  to  see  that  the  quantities  and  qualities  shown  on 
the  invoices  are  correct,  not  only  with  the  official  orders  or  speci- 
fications, but  as  to  actual  delivery.  The  need  for  inspection  of 
deliveries  is  brought  out  in  the  case  of  recent  deliveries  of  coal 
at  the  Technical  High  School.  Inspection  of  the  bins  at  this 

111 


plant  showed  that  a  large  amount  of  coal,  apparently  No.  1 
buckwheat  mixed  with  very  fine  coal — either  river  or  screening 
—had  been  delivered.  Examination  of  the  bills  showed  that 
the  board  had  been  billed  for  pea  coal  at  the  contract  price  for 
pea  coal. 

The  inspection  of  supplies  should  be  one  of  the  most  import- 
ant functions  of  an  auditing  division,  but  where  the  business  of 
the  district  or  municipality  is  not  large  enough  to  warrant  it. 
the  establishment  of  such  a  separate  organization  is  not  always 
possible.  In  lieu  of  an  independent  inspection  by  an  auditor, 
this  function  should  be  delegated  to  the  purchasing  agent  and 
his  subordinates,  whose  transactions  may  be  supervised  by  the 
secretary  through  an  occasional  test  and  "checking  up." 

Purchase  of  Coal. 

Purchase  of  coal  presents  a  problem  of  enough  import- 
ance to  warrant  special  consideration.  The  coal  bills  of  the 
school  board  for  the  past  three  years  have  averaged  $13,300. 
representing  annual  purchase  of  about  3.000  gross  tons  at  an 
average  cost  of  $4.43. 

It  is  well  known  that  the  quality  of  coal  of  different  kinds 
varies  greatly.  Large  consumers  have  therefore  found  it  neces- 
sary to  devise  special  methods  of  securing  coals  of  desired  qual- 
ity. Two  methods  of  purchase  have  come  into  wide  use  in  re- 
cent times — 

1 — Purchase  by  specifications  in  which  standards  for  heat  con- 
tent, percentage  of  ash,  and  miscellaneous  physical  and 
chemical  properties  are  defined,  and  compensation  based 
upon  the  extent  to  which  these  standards  are  ap- 
proached in  the  coal  delivered. 

2 — Purchase  direct  from  the  mines,  experience  having  shown 
that  certain  coals  from  known  localities  best  suit  the 
conditions  of  operation. 

The  former  method  is  especially  useful  in  the  case1  of  anthra- 
cite coals  whose  "steaming"  properties  are  easy  to  define  ir» 
terms  of  certain  properties  determinate  by  laboratory  tests. 
This  method  is  commonly  used  by  public  agencies,  which  are 

112 


usually  required  to  make  their  purchases  under  open  competi- 
tion. 

The  latter  method  is  now  used  largely  by  private  concerns, 
especially  by  consumers  of  bituminous  coals.  In  a  number  of 
cases  it  has  replaced  the  so-called  "B.  T.  U.  method"  which 
came  into  popular  use  some  years  ago. 

It  is  believed  that  the  coal  purchase  problem  of  the  Harris- 
burg;  school  board  can  be  solved  best  by  a  judicious  combina- 
tion of  certain  features  of  both  systems  without  the  extremes  of 
either.  Purchase  of  coal  by  specifications  is  cumbersome  and 
expensive  and  economically  justified  therefore  only  where  very 
large  amounts  of  coal  are  purchased  and  where  the  cost  of  the 
machinery  necessary  to  sample  and  test  the  coal  can  be  reduced 
to  a  very  small  percentage  of  the  purchase  amounts.  Inquiry 
was  made  into  certain  of  the  conditions  in  the  Harrisburg  coal 
market  and  into  facilities  for  having  tests  made  by  established 
laboratories.  It  is  not  believed  that  the  school  board  would  be 
warranted  in  making  its  coal  purchases  on  "specifications,"  as 
that  term  is  commonly  used.  It  is  believed,  however,  that  a  cer- 
tain minimum  quality  of  coal  can  be  assured  in  a  simple  man- 
ner. 

It  has  been  found  by  experiment  that  the  heating  value  of 
anthracite  coals  can  usually  be  determined  roughly  if  the  per- 
centage of  ash  is  known.  Thus,  (100  per  cent. — per  cent,  of 
ash)  X  149  rr  the  B.  T.  IT.  per  pound  of  coal  within  a  few  per 
cent.  The  determination  of  ash  in  a  sample  is  a  relatively  sim- 
ple matter  and  can  be  done  by  a  private  laboratory  at  a  rela- 
tively small  cost. 

It  is  therefore  suggested  that  the  board  insert  a  clause  in  its 
fuel  proposal  giving  it  the  right  to  reject,  at  the  expense  of  the 
contractor,  or  to  accept  with  certain  reductions  in  price  any 
coal  in  which  the  percentage  of  ash,  as  determined  by  laboratory 
test  (on  the  dry  basis),  exceeds  the  following  limits: 

Kind   of  Coal.  Maximum  Per  Cent.  Ash. 

Broken,    , 11 

Egg, 14 

Stove, 15 

Pea,    ]8 

Buckwheat  No.  1,  2  or  3, 21 

113 
C  of  C— -8 


If  the  board  should  decide  to  accept  coal  of  poorer  quality 
than  that  indicated  in  the  above  table,  it  is  suggested  that  pre- 
vious stipulation  be  made  for  a  reduction  in  price  of  2  per  cent, 
for  each  per  cent,  of  ash  in  excess  of  the  limiting  value. 

These  measures  may  not  be  effective  during  present  market 
conditions,  but  when  normal  times  have  been  restored  they 
should  be  quite  effective. 

It  is  recommended  in  another  chapter  of  this  report  that  the 
board  employ  a  competent  superintendent  of  buildings.  It  is 
believed  that  such  an  officer  should  be  able,  through  careful  su- 
I  XT  vision  of  the  unloading  of  the  coal  cars  and  by  means  of  oc- 
casional sieving  and  ash  tests,  to  help  the  board  greatly  in  the 
solution  of  its  fuel  problem  without  much  additional  expenditure 
for  sampling  arid  testing.  If  in  the  judgment  of  the  building 
superintendent  inferior  coal  is  contained  in  a  car  load  about  to 
be  delivered,  samples  can  be  taken  and  a  rough  test  of  the  qual- 
ity made  before  deliveries  have  proceeded  to  a  great  extent. 

I f  rice  Records. 

At  the  present  time  no  adequate  price  records  are  kept. 
The  accepted  quotation  sheets  are  preserved  in  the  secretary's 
office,  but  as  these  are  numerous  and  are  filed  away  according  to 
years  and  commodities  they  cannot  be  made  to  serve  as  con- 
venient records  either  of  prices  or  bidders. 

In  all  well  regulated  purchasing  departments  it  is  customary 
to  have  constantly  available  for  reference  purposes  a  convenient 
card  record  of  each  commodity,  showing  general  information  re- 
garding date  of  purchase,  quantity  purchased,  name  of  vendor, 
price  and  other  pertinent  information  concerning  market  and  de- 
livery conditions,  etc.  Such  a  record  is  very  valuable  and  should 
be  maintained  by  the  man  designated  as  purchasing  agent.  This 
record  might  also  be  made  to  serve  as  a  convenient  record  of 
responsibile  bidders. 

Claimants '  Ledger. 

In  many  city  departments,  and  particularly  in  purchas- 
ing offices,  it  has  been  found  very  convenient  to  maintain  a  so- 
called  claimants'  ledger.  Such  a  ledger,  which  is  merely  a 

114 


chronological  record  of  the  transactions  with  each  vendor,  has 
little  or  no  real  accounting  value,  but  is  frequently  of  great 
value  for  general  reference  purposes. 

No  record  of  this  nature  is  kept  at  the  present  time.  How- 
ever, from  observations  made  during  the  survey,  it  is  believed 
that  the  advantages  to  be  gained  by  such  a  ledger  would  war- 
rant the  small  amount  of  work  necessary  for  its  maintenance. 

Stores 

(rcncral  Description  of  the  Stores  Situation. 

The  secretary  has  delegated  the  functions  of  receiving, 
storing  and  issuing  supplies  to  the' same  clerk  who  is  acting  as 
purchasing  agent.  In  this  work  the  clerk  has  the  part-time 
assistance  of  one  laborer.  The  stores  which  are  under  the  direct 
supervision  of  this  clerk  are  of  a  varied  nature,  covering  prac- 
tically all  of  the  standard  articles  used  by  the  district.  The 
amount  carried  on  hand  varies  greatly  according  to  the  season 
of  the  year.  This  stock,  which  is  scattered  in  various  rooms 
in  at  least  two  buildings,  is  designated  as  the  " general  stores" 
and  is  the  stock  from  which  the  small  miscellaneous  requisitions 
received  during  the  year  are  filled,  so  far  as  the  stock  on  hand 
permits. 

Stocks  of  the  ordinary  educational  supplies  are  also  carried 
at  nearly  all  of  the  school  buildings.  These  supplies  are  under 
the  custody  of  the  principals.  Within  each  school  building  other 
substores  of  special  supplies  may  be  kept  by  the  teachers  of 
various  courses  of  instruction,  such  as  drawing,  music,  etc.  In 
the  two  high  schools  there  are  several  small  stocks  of  special  sup- 
plies under  the  custody  of  as  many  special  instructors.  Over 
these  several  storerooms  and  closets  there  is  no  centralized  con- 
trol. When  once  the  supplies  have  been  sent  to  the  different 
storage  points — usually  in  quantities  sufficient  to  last  for  a  year 
—they  are  recorded  as  expenditures  and  are  in  no  way  con- 
trolled by  the  records  in  the  secretary's  office.  Each  employee 
having  to  do  with  the  receipt,  custody  and  issuance  of  supplies 
has  adopted  his  own  individual  methods,  there  being  absoluteely 
no  uniformity  as  to  forms,  records  or  procedures.  Neither  is 

115 


the  value  of  these  supplies  known  or  considered  in  any  way  as 
an  asset. 


General  Procedure  in  Issuing  iS'/ 

Requisitions  are  used.  only  for  requesting  text  books,  edu- 
cational supplies  and  janitors'  supplies  and  only  when  the  sup- 
plies are  to  be  issued  from  the  general  stores.  No  special  re- 
quisition form  is  required  for  all  other  supplies  or  services,  the 
requests  being  expressed  on  a  special  '  *  janitors  '  supply  '  '  form  or 
by  telephone,  by  verbal  communication  or  by  means  of  special 
memoranda.  The  requisitions  for  text  books  and  the  educational 
supplies  must  be  signed  by  the  principal  and  be  approved  by 
the  supervisor  before  they  will  be  considered  by  the  secretary. 
No  special  approval  is  needed  for  other  requisitions. 

When  requisitions  are  received  at  the  secretary's  office,  they 
are  turned  over  to  the  purchasing  clerk.  If  the  supplies  re- 
quested are  in  stock,  deliveries  are  made  at  once.  Deliveries 
of  text  books  and  educational  supplies  are  covered  by  a  special 
form  called  "receipt  to  the  secretary.  "  This  form,  which  acts  in 
the  nature  of  a  stores  invoice,  is  prepared  in  the  office  of  the 
secretary.  It  is  made  in  triplicate,  not  by  carbon  process,  but 
by  copying  the  data  on  three  identical  forms  connected  by  per- 
forations, Two  of  these  copies  accompany  the  delivery,  One 
signed  copy  is  returned  to  the  secretary,  where  it  is  used  solely 
for  posting  to  the  supply  ledgers  or  sheets  kept  with  each  school. 
On  each  of  these  forms  is  printed  the  entire  standard  list  of 
books  and  supplies.  The  use  oi:  these  forms,  which  are  unneces- 
sarily expensive,  requires  an  unwarranted  amount  of  dupli- 
cated work.  They  should  be  discontinued  and  superseded  »by  a 
small  simple  stores  invoice  form  which  would  cover  the  issu- 
ance of  all  kinds  of  supplies.  Such  a  form  is  described  in  the 
appendix. 

In  the  issuance  or  purchase  of  text  books  and  educational  sup- 
plies, still  another  expensive  form  and  much  unnecessary  dupli- 
cation of  work  might  easily  be  eliminated.  The  form  referred 
to,  which  is  almost  an  exact  copy  of  the  regular  requisition  for 
these  classes  of  supplies,  is  used  solely  by  teachers  in  informing 
the  principles  of  their  needs.  This  form  is  prepared  in  dnpli- 

116 


cate — likewise  by  stub — one  copy  of  which  is  sent  to  the  prin- 
cipal, who  accumulates  the  quantities  shown  on  the  several 
teachers'  requisitions  and  prepares  one  consolidated  requisition 
sent  to  the  secretary.  The  extent  to  which  this  duplication  of 
work  is  carried  is  well  illustrated  as  follows :  If  a  teacher 
should  need  rulers,  the  request  would  be  expressed  on  two  cop- 
ies of  a  form,  one  copy  of  which  wrould  be  sent  to  the  principal 
of  the  building.  The  principal  in  turn  would  copy  this  request 
twice  on  another  form,  one  copy  of  which  would  be  sent  to  the 
secretary.  When  delivery  is  made,  the  secretary  must  bill  or 
invoice  these  rulers  on  three  copies  of  another  form,  each  copy 
of  which  is  prepared  separately.  In  the  preparation  of  these 
nine  copies,  no  use  is  made  of  the  carbon  process. 

Although  the  greater  portion  of  educational  supplies  and  text 
books  needed  by  each  school  is  covered  by  the  one  general  re- 
quisition received  prior  to  the  beginning  of  the  school  year, 
still  shortages  and  changes  in  local  conditions  frequently  neces- 
sitate many  other  supplementary  requisitions,  which  at  the  pres- 
ent time  are  sent  to  the  secretary  at  various  times  throughout 
a  year  or  month.  This  lack  of  a  definite  date  on  which  action 
may  be  taken  on  a  large  number  of  similar  transactions  greatly 
increases  the  work  of  the  secretary  and  his  assistants.  A  defi- 
nite date  should  be  fixed  in  each  month  on  which  all  requisi- 
tions for  the  ordinary  supplies  should  be  submitted.  This 
should  apply  equally  to  janitorial  supplies  and  all  of  the  educa- 
tional supplies  and  text  books,  the  need  for  which  is  not  an  ac- 
tual emergency.  In  case  of  real  emergencies,  requisitions  should 
be  permissible  at  any  time.  Care  should  be  taken  to  see  that  the 
emergency  clause,  which  is  frequently  used  as  a  guise  to  cover 
inexcusable  and  unnecessary  requisitions,  is  not  abused.  By 
thus  establishing  such  a  definite  date  each  month,  it  should  be 
possible  to  arrange  for  a  fixed  delivery  route. 

Stores  Invoice. 

Aside  from  the  cumbersome  and  expensive  form  called 
"receipt  to  the  secretary"  already  described  and  the  discontin- 
uance of  which  is  recommended,  the  board  has  no  standard 
stores  invoice  from  such  as  would  be  necesary  if  stores  are  to  be 
controlled  and  proper  expense  accounts  maintained.  The  sug- 

117 


gested  form  of  stores  invoice,  together  with  its  procedure,  are 
discussed  in  the  appendix. 

Stores  Control. 

By  stores  control  is  meant  the  location  of  responsibility 
for  stores  on  hand  and  a  current  distribution  of  the  value 
of  the  stores  issued.  Issues  either  convert  stores  into  expenses 
or  indicate  transfers  of  responsibility.  A  record  of  both  of  the 
transactions  is  necessary. 

The  absence  of  real  central  responsibility  for  the  custody  of 
stores,  the  failure  to  support  many  issues  by  an  adequate  receipt, 
the  almost  entire  lack  of  stores  records,  etc.,  all  contribute  to  the 
present  lack  of  stores  control.  This  condition  has  not  been  par- 
ticularly evident  in  the  past  owing  to  the  fact  that  the  board 
has  not  been  in  receipt  currently  of  adequate  financial  informa- 
tion. However,  it  should  be  remembered  that  without  such  an 
accounting  control  of  stores  it  never  will  be  possible  for  the 
board  to  know  either  the  amount  of  its  assets  and  liabilities  or 
the  true  monthly  operating  costs  of  the  various  branches  of  its 
educational  activities. 

At  present  all  purchases  are  considered  solely  as  expendi- 
tures, the  total  amount  of  which  is  the  only  guide  or  indication 
of  the  operating  expenses.  Hence,  if  monthly  statements  \vere 
prepared,  the  amount  of  the  monthly  expenditures  would  have 
to  be  considered  also  as  the  monthly  expenses.  The  bulk  of  the 
purchases  are  made  during  two  or  three  months  of  the  year. 
Monthly  statements  prepared  under  the  present  system  therefore 
would  show  expenses  for  these  two  or  three  months  entirely  out 
of  proportion  with  the  balance  of  the  year.  They  would  be  in- 
correct and  valueless  for  comparative  or  administrative  pur- 
poses. The  need  for  correcting  this  system  is  obvious. 

Still  another  bad  feature  of  the  present  lack  of  control  is  the 
possibility  of  actual  loss.  This  possibility  exists  because  em- 
ployees, pupils  or  others  may  withdraw  various  articles  either 
from  the  general  stores  or  from  the  substores  in  the  school 
buildings  without  first  having  received  special  authority  to  sup- 
port such  action.  As  no  stores  records  are  kept,  it  would  be 
practically  impossible  to  locate  the  responsibility  for  any  un- 
usual losses  or  discrepancies  which  might  develop. 

118 


The  establishment  of  an  adequate  stores  control  is  not  as 
difficult  as  might  be  imagined.  The  first  step  is  necessarily  a 
detailed  inventory,  the  total  value  of  which  should  be  recorded 
in  a  controlling  account  in  the  general  ledger  called  "stores." 
If  desired — because  of  substores  maintained  at  the  various  school 
buildings — subsidiary  controlling  accounts  may  be  set  up.  These 
accounts  should  be  debited  each  month  with  the  total  value  of 
items  received  into  the  stores.  The  amount  of  new  purchases 
could  be  ascertained  from  a  special  "stores"  column  in  the  reg- 
ister of  accounts  payable.  Returns  to  stores  or  transfers  from 
one  point  to  another  should  be  covered  by  special  documents, 
these  transactions  being  journalized  at  the  end  of  each  month. 
The  credits  to  the  controlling  stores  account  should  be  secured 
from  the  monthly  totals  of  the  register  of  stores  invoices  and 
from  the  transfer  documents.  Separate  registers  should  be  pro- 
vided for  each  storehouse,  but  in  the  case  of  the  small  sub- 
stores  maintained  at  the  schools  these  registers  need  not  be  more 
than  a  simple  record  of  the  issues.  The  balance  of  any  controll- 
ing stores  account  should  therefore  represent  at  all  times  the  ac- 
tual value  of  the  stores  on  hand.  The  form  of  both  the  stores  in- 
voice and  register  is  described  in  the  appendix  to  this  report. 

Stores  Records. 

Aside  from  a  special  record  of  supplies  of  a  certain  kind 
maintained  by  the  principal,  records  to  show  the  quantity  and 
nature  of  stores  are  almost  entirely  lacking.  Only  by  making 
physical  inventories  could  the  amount  of  stores  be  ascertained. 
If  anything  verging  on  a  real  stores  control  is  to  be  maintained, 
it  will  be  necessary  for  certain  controlling  and  detailed  records 
to  be  kept.  The  controlling  records  should  be  the  account  in  the 
general  ledger  called  "stores"  and  any  subsidiary  accounts 
which  would  be  maintained  for  the  substores,  such  as  those  at  the 
two  high  schools.  Wherever  a  stores  problem  is  presented,  de- 
tailed stock  ledgers  should  be  maintained,  a  separate  card  or 
sheet  being  prepared  for  each  commodity  carried  in  stock.  These 
ledger  accounts  should  be  opened  with  the  inventory,  and  should 
be  currently  debited  with  all  receipts.  The  credit  postings 
would  be  made  from  the  stores  invoices. 

119 


Need  for  Better  Storage  Facilities. 

One  of  the  principal  reasons  for  the  present  unsatisfac- 
tory stores  situation  is  the  lack  of  an  adequate  general  store- 
house. The  four  supply  rooms  which  are  now  used  are  entirely 
unsatisfactory.  They  are  too  small,  not  adapted  for  the  hand- 
ling and  storing  of  supplies  and  too  scattered. 

Careful  consideration  has  been  given  to  several  possibilities 
for  improving  the  present  situation.  The  one  which  is  believed 
to  be  the  best  solution  of  the  storehouse  problem  also  provides 
for  the  great  need  of  more  space  for  the  administrative  office. 

The  following  elements  are  embodied  in  this  plan: 

1 — The  removal  of  the  two  model  classes  which  now  occupy 
the  class-rooms  on  the  first  floor  of  the  rear  Stevens 
Building. 

For  the  present  these  may  be  moved  upstairs;  ulti- 
mately provision  for  model  schools  could  be  made  in 
connection  with  the  new  building  program. 

2 — The  conversion  of  the  entire  first  floor  of  the  rear  Stevens 
Building  into  a  storeroom. 

3 — The  removal  of  two  and  possibly  all  of  the  classes  on  the 
second  floor  to  neighboring  buildings  where  room  is 
known  to  exist. 

4 — The  removal  of  the  Teachers'  Training  School  to  another 
building  as  soon  as  room  can  be  provided  by  the  new 
building  program. 

5 — The  removal  of  the  office  of  the  superintendent  of  schools 
to  the  room  now  used  by  the  Training  School. 

This  scheme  would  provide  fairly  good  storage  facilities  close 
to  the  central  office  and  at  a  minimum  cost.  It  would  also  pro- 
vide the  room  in  the  administrative  office  which  will  be  neces- 
sary to  accommodate  the  additions  to  the  staff  recommended  in 
this  report. 

The  remodelling  of  the  storeroom  could  be  done  during  the 
coming  summer.  The  removal  of  the  Training  School  to  an- 
other building  could  probably  not  be  effected  before  the  com- 
pletion of  one  of  the  proposed  new  buildings. 

120 


IV 
FINANCES  AND  ACCOUNTS 

Organization 

Present  Organization, 

The  following  excerpts  from  the  school  law  show  in  a 
general  way  the  foundation  upon  which  the  accounting  system 
of  the  Harrisburg  school  district  has  been  developed : 

Section  314  ".  .  .  .  He  (the  secretary)  shall  keep  a  correct 
and  proper  record  of  all  the  proceedings  of  the  board,  and 
shall  prepare  such  reports  and  keep  such  accounts  as  are 
required  by  the  provisions  of  this  act  .  .  .  .  " 

Section  317.  " .  .  .  .  He  (the  secretary)  shall  furnish,  when- 
ever requested,  any  and  all  reports  concerning  the  school 
affairs  of  the  district,  on  such  forms  and  in  such  manner 
as  the  state  board  of  education  or  the  superintendent  of 
public  instruction  may  require." 

Section  319.  "He   (the  secretary)    shall  be  the  custodian  of 

all  the  records,  papers,  office  property of  the 

school  district  .    .    .    .  " 

Section  320.  "He  (the  secretary)  shall  keep  correct  accounts 
with  each  receiver  of  taxes,  school  treasurer,  or  school  tax 
collector  of  the  district,  reporting  a  statement  of  the  fi- 
nances of  the  district  at  each  regular  meeting  of  the  board, 
which  statement  shall  be  entered  in  full  upon  the  minutes. ' ' 

Section  323.  "He  (the  secretary)  shall  perform  such  other 
duties  pertaining  to  the  business  of  the  district  as  are  re- 
quired by  this  act  or  as  the  board  of  school  directors  may 
direct." 

Section  321.  "The  treasurer  of  each  school  district  shall  re- 
ceive all  state  appropriations,  district  school  tax  and  other 
funds  belonging  to  the  school  district,  and  pay  out  the  same 

121 


on  proper  orders  approved  by  the  board  of  school  diivr- 
tors,  signed by  the  president " 

Section  325.  "The  treasurer  shall  ....  at  the  end  of  each 
month  make  a  report  to  .....  the  secretary  of  the  board 
of  school  directors  of  the  amount  of  funds  received  and 
dispersed  by  him  during  the  month." 

Section  328.  "The  school  treasurer  shall  perform  such  other 
acts  and  duties  pertaining  to  the  district  as  the  board  of 
school  directors  may  direct,  or  as  may  be  required  by  him 
by  law " 

It  is  very  evident  from  the  above  provisions  that  the  law  in- 
tends the  secretary  to  be  the  accounting  officer  of  the  school 
district.  It  is  likewise  clear  that  the  collection,  custody  and 
disbursement  of  funds  are  vested  in  the  school  treasurer. 

The  board  of  directors,  acting  in  accordance  with  a  right  ex- 
pressed in  section  404  of  the  school  law,  has  also  delegated  to 
the  secretary  many  other  duties  pertinent  to  the  management 
of  school  affairs.  This  section  of  the  law  is  as  follows: 

"The  board  of  school  directors  in  every  school  district 
in  this  Commonwealth  may  adopt  and  enforce  such  reason- 
able rules  and  regulations  as  it  may  deem  necessary  and 
proper,  regarding  the  management  of  its  school  affairs  and 
the  conduct  and  deportment  of  all  superintendents,  teach- 
ers and  other  appointees  or  employees  during  the  time 
they  are  engaged  in  their  duties  in  the  district " 

In  delegating  duties  under  the  provisions  of  this  rule,  the 
board  seems  to  have  arbitrarily  assigned  most  of  them  to  the 
secretary,  apparently  without  first  having  studied  the  individual 
problems,  with  the  view  of  ascertaining  the  amount  of  work 
involved,  or  the  proper  allocation.  Hence,  the  secretary  now 
acts  as  purchasing  agent,  storekeeper  and  paymaster,  compiles 
miscellaneous  educational  statistics,  arranges  for  the  printing 
and  sale  of  bonds,  keeps  the  bond  and  other  financial  records, 
directs  the  treasurer  in  investment  matters,  exercises  a  certain 
amount  of  supervision  over  the  repair  work,  and  performs 

122 


many  other  duties,  besides  acting  as  the  accounting  officer  of  the 
board.  In  the  performance  of  this  work  the  secretary  has  the 
assistance  of  one  full-time  clerk,  and  the  part-time  assistance  of 
one  stenographer  and  one  clerk.  Each  one  of  these  employees 
has  more  or  less  to  do  with  the  board's  accounts. 

The  school  treasurer,  who  is  also  the  collector  of  school  taxes 
and  city  treasurer,  maintains  a  separate  organization,  employ- 
ing several  clerks.  The  treasurer  is  paid  two  salaries  for  his 
two  ex  officio  positions,  and  is  allowed  to  select  and  pay  his 
own  employees.  Aside  from  the  collection  of  school  taxes,  only 
a  small  portion  of  the  time  of  one  'clerk  is  spent  on  educational 
work. 

The  accounting  system  which  has  been  developed  under  the 
present  organization  is  lacking  in  so  many  of  the  essentials  of 
modern  accounting  that  it  can  scarcely  be  called  a  ''system." 
This  situation  can  hardly  be  attributed  to  the  secretary's  office, 
which  is  no  larger  than  when  the  Harrisburg  school  district  was 
only  one-half  of  its  present  size.  Even  if  the  employees  of  this 
office  were  practical  accountants  and  clothed  with  the  authority 
necessary  to  prescribe  and  enforce  modern  accounting  proce- 
dures, they  would  not — under  the  present  organization — be  able 
to  carry  out  the  principles  of  such  a  system  unless  a  correspond- 
ing decrease  of  other  duties  was  arranged,  or  a  more  equitable 
allocation  of  functions  brought  about.  Neither  can  the  treas- 
urer be  blamed  for  the  present  situation.  He  is  merely  follow- 
ing the  procedure  adopted  by  his  predecessors.  The  fault  lies 
with  the  board  for  its  failure  to  demand  complete  financial  in- 
formation, which  could  be  obtained  only  by  means  of  a  com- 
plete accounting  system,  and  for  not  arranging  for  an  organi- 
zation capable  of  maintaining  such  a  system. 

In  subsequent  paragraphs,  it  will  be  shown  that  at  present 
many  of  the  most  important  records  to  be  found  in  modern 
bookkeeping — from  a  general  ledger  to  detailed  expense  ledg- 
ers— are  missing.  It  will  also  be  shown  that  in  lacking  many 
principles  of  modern  accounting,  the  present  system  fails  to 
provide  currently  much  of  the  information  and  many  of  the 
controls  which  are  absolutely  essential  to  the  efficient  adminis- 
tration of  the  school  district. 

123 


Proposed  Reorganization. 

It  is  believed  that  one  of  the  greatest  needs  of  the  school 
district  is  an  entirely  new  system  of  accounts,  the  principles  of 
which  are  outlined  in  the  appendix  to  this  report.  It  is  like- 
wise believed  that  such  a  system  should  be  in  charge  of  a  prac- 
tical accountant,  one  who  fully  understands  the  principles  of 
double  entry,  fund  and  proprietary  accounting.  The  creation 
of  such  a  position  is  therefore  recommended.  This  accountant, 
who  should  be  subordinate  to  the  secretary,  should  be  granted 
full  authority  to  prescribe  and  enforce  the  use  of  forms  and 
procedures  necessary  for  the  success  of  the  system,  and  in  turn 
should  be  held  responsible  for  the  preparation  of  periodical  bal- 
ance sheets  and  other  financial  statements,  and  for  the  main- 
tenance of  all  records  necessary  to  produce  this  information. 
While  the  accountant  should  be  unhampered  by  work  not  di- 
rectly allied  to  accounting,  it  is  believed  that  if  a  new  system 
is  installed,  he  would  have  time  materially  to  assist  on  other 
general  clerical  work  which  might  be  assigned  to  him  by  the  sec- 
retary. 

It  is  also  believed  that  by  making  the  following  changes  in  con- 
nection with  the  office  of  treasurer,  the  creation  of  the  position 
of  accountant  need  not  necessarily  mean  an  additional  expense 
to  the  school  district. 

The  school  treasurer  is  paid  an  annual  salary  of  $1,300.  As 
has  already  been  stated  the  work  actually  performed  in  connec- 
tion with  this  office  consumes  only  a  small  portion  of  the  time 
of  one  clerk.  While  some  of  this  work  would  be  eliminated  by 
the  proposed  new  system,  other  duties  requiring  even  more  time 
would  be  delegated  to  the  treasurer.  The  consolidation  of  all  of 
the  work  directly  connected  with  receipt,  custody  and  collection 
of  cash  (other  than  the  collection  of  the  taxes  which  should  re- 
main with  the  collector  of  city  taxes)  should  require  only  a  rela- 
tively small  portion  of  the  time  of  one  clerk.  In  some  munici- 
palities it  has  been  found  economical  and  equally  satisfactory 
to  have  a  local  bank  act  as  treasurer.  In  these  cities  banks  have 
been  willing  to  act  in  this  capacity  without  additional  compen- 
sation. It  is  possible  that  such  an  arrangement  might  be  made 
in  Harrisburg.  If  so,  the  salary  now  paid  to  the  school  treasurer 

124 


would  be  available  to  apply  toward  the  proposed  position  of  ac- 
countant. But  whether  or  not  the  board  is  able  to  secure  a  bank 
to  act  as  treasurer,  the  position  of  accountant  should  be  created. 
The  organization  which  would  result  from  the  application  of 
the  above  recommendations  would  be  practically  as  follows: 

Secretary's  office — 

Secretary. 

Accountant. 

Purchasing  agent  or  storekeeper. 
-Stenographer   (part  time). 
Board      1  Tax  collector's  office — 

Collector  of  school  taxes. 

Clerks. 
Treasurer's  office — 

Bank  as  treasurer   (without  compensation). 

Present  and  Proposed  Accounting  Systems 

Description  of  General  Books  of  Account. 

The  general  books  of  acount  of  the  district  are  practi- 
cally limited  to  an  appropriation  ledger  maintained  by  the  secre- 
tary, another  appropriation  ledger  and  journal  maintained  by 
the  treasurer,  and  a  bond  ledger  kept  by  the  secretary. 

The  two  appropriation  ledgers  are  practically  identical.  They 
carry  the  same  appropriation  accounts,  to  which  postings  are 
made  from  the  same  documents,  namely,  the  approved  budget 
and  schedules  of  warrants.  The  treasurer's  ledger  is  used  in 
preparing  the  monthly  statement  of  appropriation,  the  secre- 
tary's being  used  solely  in  verifying  the  treasurer's  report. 
There  is  absolutely  no  need  of  this  duplication  of  work.  The 
treasurer's  records  should  be  confined  to  those  having  to  do  with 
the  collection,  custody,  and  disbursement  of  cash.  Appropria- 
tion ledgers  are  not  necessarily  cash  records;  it  is  recommended 
therefore  that  the  treasurer's  appropriation  ledger  be  discon- 
tinued. 

The  journal  maintained  by  the  treasurer  is  in  the  nature  of  a 
day  book,  in  which  financial  transactions,  regardless  of  the  funds 

125 


affected  or  the  nature  of  the  transaction,  are  recorded  chrono- 
logically. It  is  an  inadequate  record. 

The  bond  ledger  is  large  and  cumbersome  and  should  be  su- 
perseded by  a  more  convenient  record  to  be  kept  by  the  treasurer. 

While  it  is  possible  by  completing  certain  entries,  by  accumu- 
lating the  data  shown  on  various  scattered  documents,  or  by 
making  special  inquiries,  to  furnish  other  financial  data,  still  the 
general  records  fail  to  show  currently  and  compactly  any  infor- 
mation other  than  the  expenditures  and  unexpended  balances  of 
appropriations  and  amounts  of  cash  on  hand.  The  accounts  by 
Avhich  the  cash  balances  are  ascertained  are  so  incomplete  and  so 
foreign  to  approved  methods,  that  the}'  would  scarcely  be  under- 
stood by  one  unfamiliar  with  the  system.  Hence,  it  may  be 
stated  that  the  permanent  records  of  the  district  are  practically 
limited  to  appropriation  accounts.  Such  accounts  are  necessary 
and  should  be  kept  in  detail,  but  it  is  a  physical  impossibility  for 
one  duplicated  set  of  appropriation  ledgers  to  serve  as  an  ac- 
counting system  which  will  furnish  the  necessary  information  to 
assist  the  board  or  its  executives  in  properly  directing  the  activ- 
ities of  any  department  or  division. 

These  general  books  are  maintained  in  the  single  entry  system, 
a  system  seldom  found  in  progressive  municipalities.  Contrary 
to  the  old  belief,  a  single  entry  system  is  much  more  confusing 
and  difficult  to  understand  and  more  cumbersome  and  laborious 
in  the  end  than  the  approved  double  entry  method.  It  would  be 
very  uncommon  to  find  a  progressive,  successful,  commercial  en- 
terprise, even  one  much  smaller  in  scope  of  work  than  the  Har- 
risburg  school  district,  which  was  still  clinging  to  single  entry 
bookkeeping  methods. 

Funds. 

•  The  few  accounting  records  which  are  kept  do  not  make 
adequate  distinction  between  the  different  funds  at  the  disposal 
of  the  school  district,  namely, 

General  operation  fund. 
Construction  funds. 
Sinking  funds. 
Teachers'    retirement    fund. 
126 


The  financial  statements  rendered  to  the  board,  based  on  the 
existing  records,  are  very  confusing,  the  transaction  of  the  gen- 
eral, construction  and  sinking  funds  being  included  in  the  same 
statement  and  report.  For  example,  the  treasurer's  report  for 
the  month  of  January  includes  in  one  statement  expenditures 
chargeable  to  operating,  construction  and  sinking  funds.  Again, 
the  "statement  of  assets  and  liabilities"  prepared  by  the  audi- 
tors and  included  in  the  annual  report  for  1916,  makes  no  fund 
distinction.  It  becomes  difficult,  therefore,  to  arrive  at  a  clear 
understanding  of  the  condition  of  the  various  funds. 

Investigation  of  the  treasurer's  records  and  procedure  fol- 
lowed in  connection  therewith  shows  that  all  of  the  cash  belong- 
ing to  the  general  operating  fund  and  that  raised  from  the  sale 
of  bonds  for  specific  construction  purposes  is  included  in  the 
one  general  bank  account.  In  the  same  account  are  also  in- 
cluded certain  sinking  fund  moneys  which  are  being  held  for 
the  redemption  of  bonds  which  are  due  and  payable.  The  cash 
account,  being  composed  of  so  many  different  funds  is  very  mis- 
leading. 

The  proposed  system  provides  that  separate  accounts,  docu- 
ments and  statements  be  maintained  and  prepared  for  each  fund. 
The  advisability  of  such  a  method  is  evident  when  it  is  recalled 
that  each  fund  has  been  raised  for  a  separate  and  distinct  pur- 
pose and  expenditures  chargeable  to  it  should  be  limited  and 
accounted  for  accordingly.  There  is  no  reason  why  these  trans- 
actions should  be  consolidated,  and  every  reason  why  they  should 
1><-  maintained  separately. 

The  present  fund  accounts  fail  to  take  into  consideration  the 
contingent  liability  which  always  results  from  the  issuance  of  a 
purchase  order.  Whenever  separate  appropriation  accounts  are 
established  by  the  budget  or  by  the  sale  of  bonds,  it  is  essential 
that  an  accurate  record  be  kept  of  all  encumbrances  against  each 
authorization  to  spend.  Accounts  which  reflect  unexpended  bal- 
ances are  useful  as  guides  to  limit  payments  while  accounts  which 
reflect  unencumbered  balances  are  useful  as  guides  to  limit  the 
incurrence  of  liabilities  and  hence  are  even  more  important. 
The  proposed  system  calls  for  the  posting  of  the  amounts  of  all 
purchase  orders  as  well  as  approved  invoices,  to  the  appropria- 

127 


tion  and  fund  accounts  chargeable,  thereby  enabling  both  the 
unexpended  and  unencumbered  balances  of  all  accounts  to  be  a 
matter  of  current  information, 

Revenue  and  Expense  Basis  versus  Receipts  and  Payments. 

The  accounts  of  the  board  are  now  on  a  receipt  and  pay- 
ment basis.  For  example,  the  purchase  of  a  large  number  of  text 
books  to  be  used  during  a  period  of  years  would  lie  included  in 
the  operating  cost  of  the  department  for  the  year  or  month  in 
which  they  were  purchased.  Similarly,  any  monthly  cost  state- 
ments prepared  under  the  present  system,  must  include  in  the 
operating  costs  of  the  month  large  amounts  for  more  or  less 
permanent  property.  The  same  procedure  would  be  followed  in 
the  purchase  of  the  year's  supply  of  various  kinds  of  supplies 
kept  in  the  storeroom,  in  the  acquisition  of  furniture,  and  of 
various  other  kinds  of  equipment. 

Nearly  every  successful  business  man  insists  upon  monthly 
statements,  showing,  in  comparative  form,  the  costs  of  actully 
operating  each  branch  of  his  business.  Operating  costs,  in  order 
to  be  of  any  value,  must  be  confined  to  expenses  and  must  include 
all  expenses,  but  they  must  exclude  any  and  all  permanent  prop- 
erty and  equipment  and  also  supplies  or  material  purchased  in 
quantities  to  be  carried  in  store  until  used.  Similarly  revenues 
should  be  recorded  as  of  the  time  they  accrue  and  become  re- 
ceivable instead  of  only  at  the  time  they  are  received.  Thus 
operating  statements  should  set  forth  the  amount  of  revenues  ac- 
crued and  expenses  incurred  instead  of  merely  receipts  and 
payments. 

Expense  Records. . 

The  board  is  practically  without  true  expense  ledgers 
from  which  the  cost  of  its  various  activities  could  be  ascertained. 
Each  annual  report  contains  statements  of  expenditures,  but  the 
titles  under  which  they  are  reported  correspond  exactly  with  the 
budget  appropriations,  so  that  they  show  no  more  than  the 
amount  of  expenditures  chargeable  to  the  various  appropriations. 
An  analysis  made  of  the  expenditures  so  reported  shows  that  even 
these  statements  are  misleading  and  inadequate  for  administra- 

128 


tive  purposes.  Instead  of  currently  furnishing  information  as  to 
the  nature  and  amounts  of  expenses  incurred,  the  statements  are 
available  only  at  the  end  of  the  fiscal  year  when  it  is  too  late  to 
prevent  abuses  or  unnecessary  expense,  and  even  then  they 
would  be  practically  unintelligible  unless  supplemented  by  much 
detailed  information  as  to  what  items  were  included  under  the 
different  headings.  Aside  from  special  information  with  respect 
to  fuel  or  partial  repairs,  these  records  also  fail  to  show  the  costs 
of  the  different  schools.  Under  the  present  system,  it  would  be 
absolutely  impossible  to  secure  even  approximate  school  costs 
without  making  detailed  analysis  of  bills  and  payrolls.  This  is 
not  done. 

Even  the  statements  purporting  to  show  the  costs  of  repairs, 
and  actually  headed  " report  on  building  repairs"  are  merely 
distributions  of  the  expenditures  chargeable  to  the  appropriation 
account  "buildings  and  furniture,"  which  include  many  items 
absolutely  foreign  to  repairs,  such  as  gas,  insurance,  furniture, 
telephone,  etc.  The  actual  cost  of  repairs  is  therefore  not 
known.  Neither  can  the  records  show,  except  upon  an  analysis 
of  the  paid  bills,  the  total  costs  of  important  items  of  expense, 
such  as  insurance  or  fuel,  or  even  personal  service.  In  fact,  it 
would  be  difficult  to  find  a  system  of  accounts  which  so  com- 
pletely fails  to  provide  expense  information. 

The  need  of  expense  ledgers  is  strongly  emphasized  in  the 
preparation  and  submission  of  the  annual  reports  required  by 
the  state  and  federal  educational  authorities.  These  reports 
must  show  the  expense  of  the  district,  segregated  according  to 
specific  accounts.  In  the  preparation  of  the  statements  the  sec- 
retary has  no  cumulation  records  upon  which  to  work.  Instead, 
he  must  make  a  detailed  analysis  of  all  bills  which  have  been 
paid.  This  is  done  at  the  end  of  the  year  by  means  of  large 
sheets  on  which  the  amount  of  each  paid  bill  is  distributed  ac- 
cording to  the  titles  called  for  in  the  reports.  Such  work  nat- 
urally requires  a  large  amount  of  time.  If  the  information  so 
secured  is  of  value  to  the  state  and  federal  authorities  it  should 
be  infinitely  more  valuable  to  the  local  board,  especially  if  it 
were  available  currently. 

129 

C   of   C—  9 


An  expense  ledger  which  it  is  believed  should  be  adopted  by 
the  board  is  briefly  described  in  the  appendix  to  this  report.  If 
the  procedure  outlined  in  connection  with  this  ledger  is  care- 
fully observed,  it  will  be  possible  to  secure,  not  merely  at  the 
end  of  the  year,  but  within  a  few  days  after  the  end  of  each 
calendar  month,  the  operating  cost  of  each  organization  unit. 
Moreover,  it  will  be  possible  for  each  school  or  other  organization 
unit  costs  to  be  further  segregated  according  to  whatever  ex- 
pense items  the  board  may  desire,  such  as  repairs,  printing,  per- 
sonal services,  supplies,  fuel,  etc.  Any  expense  classification 
which  is  established  should  conform,  so  far  as  may  be  consist- 
ent, with  the  state  and  federal  classification,  and  should  be  ad- 
hered to  from  year  to  year  in  order  to  be  of  the  greatest  value 
for  comparative  purposes.  The  maintenance  of  such  expense  re- 
cords would  naturally  require  some  additional  clerical  work,  but 
the  results  obtained  would  certainly  justify  it. 

Assets  and  Liabilities. 

One  of  the  aims  of  every  well  regulated  accounting  system 
is  to  maintain  records  which  will  show  at  all  times,  and  accord- 
ing to  funds,  what  is  owned  and  what  is  owed,  this  information 
to  be  summarized  in  a  general  ledger.  As  has  already  been  stated, 
no  such  ledger  is  provided  for  in  the  present  system.  Only  by 
analyzing  or  segregating  the  information  scattered  in  various 
places  and  shown  on  miscellaneous  records  and  documents  would 
it  be  possible  to  ascertain  the  assets  and  liabilities  of  the  school 
district.  The  following  sample  balance  sheet  is  presented  for 
the  purpose  of  showing  specifically  the  kind  of  information 
which  the  present  records  fail  to  show,  but  which  under  the  pro- 
posed system  would  be  available  whenever  desired. 

Following  the  balance  sheet  the  character  of  the  various  items 
therein  are  discussed. 


130 


Balance  Sheet 


Current  Assets. 

Cash 
In  bank. 
In  hand. 

Amounts  due  the  school  dis- 
trict. 

Revenues  receivable. 
Accounts  receivable. 

Stores. 
Advances. 


Capital  Assets. 

Cash   in   reserve   in   general 
treasury. 


Work  in  progress. 


Lands. 

Structures     and 
provements. 

Equipment. 


other     im- 


Current     Liabilities     and     Re- 
serves. 

Immediate  demands  for  cash. 

Accounts  payable. 

Bank  overdrafts. 

Interest    on    funded    debt 

due  and  payable. 
Cash  reserves. 

Capital  funds. 

Sinking  funds. 

Special  and  trust  funds. 
Loans  to  be  repaid  from  cur- 
rent revenues. 
Reserves  against  assets  other 

than  cash. 

For  uncollectible  taxes. 

For  rebate  on  taxes. 

For  interest  on  funded  debt 
accrued  not  due. 

For  unaccrued  taxes. 
Current  surplus. 

Capital  Liabilities  and  Reserves. 

Loans  to  be  repaid  from  sale 

of  bonds. 
Bonded  debt. 

Bonds  issued. 
Less  bonds  unsold. 

Bonds  outstanding. 

Less  sinking  fund  reserves. 
Net  bonded  indebtedness. 
Due  to  other  accounts. 
Reserves. 

For  depreciation  of  capital 

assets. 
Capital  surplus. 


131 


Sinking  Fund  Assets.  Sinking  Fund  Liabilities  and  Re- 

Gash   in   reserve   in   general       serves. 

treasury.  Due  to  other  accounts. 

Amounts  due  the  school  dis- 
trict. Reserves  to  retire  bonds  when 
Investments.  due. 

Special  and  Trust  Fund  Assets.  Special  and  Trust  Fund  Liabili- 

Cash    in    reserve   in   general 

treasury.  Due  to  other  accounts. 

Amounts  due  the  school  dis-  Reserves  for  special  and  trust 

trict.                            ,  funds. 

Cash: 

One  of  the  most  serious  defects  in  the  accounting  system 
is  its  failure  to  control  or  even  fully  to  reflect  the  cash  transac- 
tions of  the  district.  Without  a  certain  amount  of  analysis  it  is 
impossible  to  ascertain  from  the  books  of  account  the  following 
information. 

Amount  of  cash  on  deposit  with  each  bank. 

Amount  of  cash  in  each  sinking  fund. 

Amount  of  cash  undeposited. 

Amount  of  cash  receipts. 

Amount  of  cash  disbursements. 

The  failure  to  establish  ledger  accounts  with  each  bank,  fund, 
or  official  charged  with  the  handling  of  cash,  makes  it  necessary 
— in  order  to  obtain  facts  regarding  cash — both  to  scan  through 
various  records  and  to  segregate  the  entries  recorded  therein. 
The  secretary  cannot  tell  how  much  cash  should  be  in  the  hands 
of  the  treasurer  unless  the  treasurer  himself  furnishes  certain 
information.  The  treasurer,  in  turn,  in  order  to  ascertain  the 
amount  of  cash  on  deposit  with  any  one  bank,  must  refer  to  the 
bank  pass  book  or  else  analyze  and  cumulate  entries  shown  in 
the  journal.  Both  the  secretary  and  treasurer,  in  order  to  know 
the  amount  of  the  disbursements  for  any  month,  must  total  the 
several  schedules  of  warrants  which  have  been  prepared  for  pay- 

132 


meiit.     Many  similar  evidences  are  to  be  found  of  lack  of  ready 
information  concerning  cash. 

One  of  the  first  steps  to  be  taken  by  the  board  in  perfecting 
its  accounting:  system  should  be  the  establishment  of  cash  con- 
trolling' accounts.  These  could  be  established  by  first  ascertain- 
ing- just  how  much  cash  is  actually  held  by  the  board  and  then 
setting  up  these  amounts,  by  funds,  in  the  general  ledger.  These 
accounts  should  be  debited  with  receipts  and  credited  with  dis- 
bursements, both  transactions  being  controlled  through  independ- 
ent reports  and  procedures.  The  balance  of  each  cash  account 
would  therefore  show  the  amount  which  should  actually  be  on 
hand  or  in  bank  and  would  serve  as  a  check  over  all  employees 
charged  with  the  custody  of  cash. 

Amounts  Duf  the  School  District: 

The  amounts  due  the  school  district  consist  principally  of 
taxes  receivable.  There  are,  however,  a  few  small  miscellaneous 
accounts  receivable,  such  as  result  from  unpaid  tuition,  miscel- 
laneous sales,  etc.  However  small  these  amounts  may  be,  they  are 
assets  and  should  be  both  a  matter  of  record  and  of  control. 
The  methods  to  be  used  in  accounting  for  these  amounts  are 
fully  discussed  under  the  heading  "revenues  and  revenue  ac- 
counting. ' ' 

Stores: 

In  another  section  of  this  report  the  lack  of  stores  control 
is  discussed  at  length.  This  defect  is  of  great  importance  from 
an  accounting  standpoint,  inasmuch  as  no  complete  financial  re- 
cords may  be  maintained  or  comprehensive  statements  prepared 
until  a  current  record  is  maintained  of  stores  received,  issued 
and  carried  in  stock.  The  "stores"  account  in  the  general  led- 
ger should  be  debited,  first,  with  the  present  value  of  stores  on 
hand  as  ascertained  from  a  physical  inventory,  and,,  second,  with 
purchases  of  all  equipment  and  supplies  to  be  carried  in  stores. 
The  credits  to  the  account  would  be  the  monthly  value  of  stores 
issued,  as  shown  in  the  register  of  stores  invoices.  The  balance 
of  the  account  would  therefore  show,  at  all  times,  the  value  of 
assets  which  are  in  the  nature  of  stores. 

133 


Advances: 

By  an  "advance"  is  meant  cash  which  may  be  loaned  or 
advanced  to  employees,  vendors  or  to  other  funds.  It  always 
represents  an  asset  of  one  fund  and  may  appear  as  a  liability  of 
the  other  fund  to  which  the  advance  was  mad*1. 

Work  in  Progress: 

At  certain  times  the  board  may  have  assets  in  the  nature 
of  buildings,  equipment,  etc.,  which  are  in  process  of  construc- 
tion. In  their  incomplete  state  they  cannot  always  be  conven- 
iently classified  as  structures,  equipment,  etc. ;  hence  a  general 
ledger  account  should  be  provided,  to  which  may  be  currently 
charged  expenditures  for  uncompleted  work  which,  however,  in- 
creases the  permanent  assets.  Until  such  time  as  the  improve- 
ment shall  have  been  completed  and  the  account  cleared  by  a 
transfer  to  the  permanent  property  account,  work  in  progress 
would  represent  an  unclassified  asset. 

Lands  .-Structures  and  Other  Improvements: 

It  was  roughly  estimated  that  the  value  of  lands  and 
school  buildings  owned  by  the  Harrisburg  School  District  is 
$1,550,000.  There  is  nothing,  however,  in  any  of  the  present 
records  to  support  this  estimate,  it  being  stated  that  no  real  ap- 
praisals had  ever  been  taken,  in  spite  of  the  fact  that  such  valua- 
tions must  be  shown  in  the  annual  reports  furnished  to  the 
state  and  federal  educational  authorities.  Few  business  houses 
or  corporations  would  admit  that  such  statistics  were  not  avail- 
able. In  fact,  it  is  very  improbable  that  they  would  be  success- 
fully operated  if  their  permanent  assets  were  not  a  matter  of 
record.  It  is  therefore  recommended  that  the  board  authorize  a 
complete  appraisal  of  all  its  lands  and  buildings.  When  made, 
such  values  should  be  classified  and  recorded  in  the  general  led- 
ger under  accounts  called  "lands"  and  "structures  and  other 
improvements,"  respectively.  The  details  thereof  should  be  re- 
corded in  subsidiary  property  ledgers.  Subsequent  debits  would 
consist  of  new  acquisitions  and  the  credits  would  be  for  losses, 
condemnations,  sales,  transfers,  depreciation,  etc. 

134 


Equipment: 

Under  the  heading  "equipment"  should  be  included  fur- 
niture, books,  apparatus  and  all  similar  property  which  form  an 
important  asset  of  the  board.  According  to  the  annual  report  of 
1916,  the  estimated  amount  of  such  assets  was  $135,000.00.  As 
in  the  case  of  lands  and  buildings,  this  sum  is  only  a  guess,  no 
inventory  or  valuation  having  been  made.  Control  over  this 
equipment,  which  is  scattered  throughout  several  school  build- 
ings and  offices  and  used  by  thousands  of  pupils,  teachers,  jani- 
tors and  others,  is  almost  entirely  lacking.  Losses  and  destruc- 
tion may  or  may  not  be  unavoidable ;  transfers  from  one  point 
to  another  may  or  may  not  be  authorized;  much  equipment 
claimed  to  be  unfit  for  further  service  may  or  may  not  be  worth- 
less, yet  neither  the  board,  the  secretary  nor  any  other  employee 
has  any  way  of  knowing  that  all  of  such  transactions  are  being 
currently  brought  to  their  attention. 

It  is  therefore  recommended  that  a  complete  inventory  be 
taken  of  all  equipment  belonging  to  the  district.  In  such  an  in- 
ventory equipment  should  be  valued  in  detail  and  the  total 
amount  posted  to  the  debit  of  a  controlling  account  in  the  gen- 
eral ledger  called  "equipment."  This  account  should  be  sup- 
ported by  detailed  subsidiary  ledgers  in  which  the  location  and 
personal  responsibility  for  each  piece  of  equipment  would  be 
fixed.  For  example,  certain  sections  of  the  ledger  would  list  all 
equipment  charged  to  the  principal  of  the  Lochiel  School  build- 
ing to  the  office  of  the  superintendent,  etc.  If  advisable,  further 
card  records  might  be  kept  to  show  the  total  quantities  and  lo- 
cation of  each  piece  of  the  different  kinds  of  equipment.  New 
acquisitions  would  be  currently  debited  both  to  the  controlling 
and  subsidiary  accounts.  Likewise,  losses,  destruction,  transfers, 
etc.,  would  be  shown  through  special  condemnation  and  other 
reports,  and  would  be  promptly  credited  to  the  respective  ac- 
counts. 

The  task  of  taking  such  an  inventory  is  a  large  one.  How- 
ever, when  once  completed  and  the  result  made  a  matter  of  re- 
cord, it  would  be  comparatively  easy  to  maintain  a  perpetual  con- 
trol over  all  equipment  belonging  to  the  district.  The  good  re- 
sults of  equipment  control  becomes  very  evident  upon  adoption. 

135 


In  fact  there  is  a  decided  tendency  to  lower  the  cost  of  equip- 
ment by  conserving  what  is  already  on  hand. 

Sinkiiuj  Fund  Assets  and  Liabilities: 

At  the  time  of  this  survey  sinking  fund  information  was 
not  obtained  without  a  large  amount  of  detailed  work.  In  fact, 
investments  amounting  to  $15,000  did  not  appear  in  any  per- 
manent  record.  Although  the  detailed  sinking  fund  records 
should  be  kept  by  the  treasurer,  they  should  be  controlled  in  the 
general  ledger  maintained  by  the  accountant.  Sinking  fund  as- 
sets may  be  of  three  sorts:  (1)  cash;  (2)  investments;  and  (3) 
amounts  due  from  other  sources.  Separate  general  ledger  ac- 
counts should  therefore  be  carried  for  each  group. 

Special  and  Trust  Fund  Assets  and  Liabilities: 

At  various  times  throughout  the  year  the  board  ma}" 
have  assets  in  the  way  of  cash  or  property  which  cannot  be  used 
for  educational  purposes,  but  which  are  being  held  in  trust  or 
for  special  purposes.  The  special  and  trust  fund  assets  should, 
however,  be  recorded  in  the  general  ledger. 

I  in  mediate  Demands  for  Cash: 

Efficient  management  of  any  business  can  hardly  be 
maintained  if  there  are  no  means  of  knowing  at  all  times  the 
amount  of  liabilities  wrhich  are  due  and  payable.  For  that  rea- 
son general  ledger  accounts  should  be  carried  to  cover  accounts 
payable,  bank  overdrafts,  interest  on  funded  debt,  and  other  sim- 
ilar items.  It  is  extremely  doubtful  if  the  exact  amount  of  such 
liabilities  of  the  school  district  is  ever  known  by  the  board.  The 
"accounts  payable"  account  could  be  maintained  easily  by 
means  of  the  proposed  register  of  accounts  payable  and  the  reg- 
ister of  warrant-checks.  The  former  wrould  furnish  the  total 
amount  of  invoices  approved,  while  the  latter  wrould  show*  the 
amounts  which  were  paid.  The  difference  or  balance,  therefore, 
wrould  show  the  amount  of  approved  invoices  still  unpaid,  or  the 
accounts  payable.  Similar  procedures  should  be  followed  with 
respect  to  all  immediate  demands  for  cash. 

126 


Reserves: 

By  "cash  reserves'7  is  meant  cash  or  investments  which, 
while  properly  belonging  to  other  funds,  have  not  yet  been 
turned  over.  As  such,  it  represents  both  a  liability  and  an  asset, 
the  latter  being  included  in  the  "amounts  due  the  school  dis- 
trict." Other  reserve  accounts  should  be  carried  to  show  the  es- 
timated or  actual  liabilities  which  will  eventually  result  from 
uncollectible  taxes,  rebates  on  taxes,  unaccrued  interest,  unae- 
cnicd  taxes,  depreciation,  etc.  As  such,  they  represent  reserves 
for  losses  or  expenses  which  should  be  taken  into  consideration 
in  connection  with  the  respective  assets,  such  as  revenues  re- 
ceivable, cash,  etc.  For  example,  it  would  be  manifestly  unfair 
Mnd  misleading  to  set  up  as  an  asset  the  entire  amount  of  the 
tax  levy,  knowing  at  the  same  time  that  such  an  amount  will  not 
prove  to  be  fully  collectible. 

Loan* : 

Loans  are  positive  liabilities  and  should  be  constantly  a 
matter  of  record.  At  the  present  time  the  amount  of  loans  is  re- 
flected solely  by  minutes  of  the  board  and  by  copies  of  the  notes, 
neither  of  which  an-  adequate  evidences  of  indebtedness  at  fu- 
ture dates  when  the  loans  may  have  been  liquidated. 

[>in  Other  Accounts: 

Under  this  heading  should  be  reported  by  funds  any 
amounts  included  in  the  assets  of  the  respective  fund  in  the  na- 
ture  of  cash,  investments  or  other  assets  which  properly  belong 
to  another  fund.  For  example,  in  the  current  fund  may  be  in- 
cluded cash  which  has  not  yet  been  turned  over  to  the  teachers' 
retirement  fund.  As  such,  it  is  a  liability  of  the  current  fund  and 
an  asset  of  the  special  or  trust  fund  shown  under  the  heading  of 
"amounts  due." 

•Surplus: 

The  surplus  account  should  represent  the  excess  of  the 
assets  of  any  fund  over  its  liabilities.  In  case  there  should  be  a 
deficit  instead  of  a  surplus  a  "deficit"  account  should  be  carried. 

137 


These  accounts  should  be  of  especial  interest  to  the  members  of 
the  board. 

Bonded  Debt: 

The  general  ledger  should  contain  an  account  to  show  the 
gross  bonded  indebtedness. 


Revenues  and  Revenue  Accounting 

Description  of  Revenues. 

The  following  table  shows  the  nature  and  amount  of  the 
revenues  of  the  school  district  for  the  years  1915-1916: 


Real  estate  taxes, 

Personal   taxes,    

State  appropriation 

Interest  on  sinking  funds, 

Interest  on  bonds 

Premium  on  bonds 

Tuition 

Rent  of  school  buildings,   . 

Sales,  miscellaneous,    

Fines,    

Fire  loss 

Use  of  water,   

Refunds 

Forfeit, 


1915. 

$423,568.39 

7,352.00 

46,888.65 

5,773.76 

358.87 

3,202.27 

1,423.30 

225.00 

395.81 

13.00 

360.55 

2.00 

121.10 


1916. 

$416,769.20 

6,985.00 

46,335.50 

4,629.90 

514.25 

3,050.30 

449.50 

116.70 

16.00 

5,755.72 

25.16 
500.00 


$489,684.70       $485,147.23 

The  school  tax,  which  is  the  principal  source  of  revenue,  is 
fixed  and  accounted  for  in  accordance  with  a  procedure  which  is 
discussed  in  detail  in  subsequent  sections  of  this  chapter. 

The  state  appropriation  is  an  amount  fixed  by  the  state  in  ac- 
cordance with  certain  educational  statistics. 

Interest  represents  the  earnings  of  the  cash  deposits  and  in- 
vestments both  of  the  general  and  sinking  funds. 

138 


Premiums  realized  on  bond  sales  are  collected  through  the 
Secretary  who  at  the  present  time  handles  all  matters  relating- 
to  bonds. 

Tuition  is  charged  non-resident  pupils  according  to  the  fol- 
lowing rates : 

High   School $7 . 50  per  month 

Eighth  Grade,    4.00     "       " 

Sixth   and  Seventh   Grades,    3.00     " 

Fourth   and   Fifth   Grades,    2.00     " 

First,  Second  and  Third  Grades, 1.50     " 

Rent  of  school  buildings  is  collected  through  the  secretary. 
The  only  two  buildings  which  are  rented,  and  the  prevailing- 
rates,  are : 

Shimmel    Building,    $5.00  per  night 

Technical  High  School,   7.50     (free  entertainment) 

Technical  High  School 25.00   (admission  charged) 

"Sales"  cover  cash  realized  from  the  sale  of  miscellaneous 
property,  waste  material,  etc.,  and  minor  damages  done  to 
school  property,  such  as  books,  desks,  laboratory  equipment, 
etc. 

"Fines"  cover  all  amounts  collected  in  prosecutions  made  in 
connection  with  the  compulsory  education  laws.  The  custom- 
ary fine,  which  is  $2.00,  is  collected  by  the  aldermen  and  turned 
over  to  the  secretary. 

"Fire  losses,"  "refunds,"  "forfeits,"  etc.,  are  self-explana- 
tory. 

Method  of  Determining  the  Amount  of  the  School  Tax, 

The  following  excerpts  from  the  school  law  show  the  au- 
thority and  regulations  under  which  the  school  taxes  are  levied 
and  collected: 

Section  501.  "All  taxes  required  by  any  school  district  in  this 
Commonwealth,  in  addition  to  the  State  appropriation,  shall 
be  levied  by  the  board  of  school  directors  therein." 

139 


Section  537.  "In  all  school  districts  of  the  second,  third  and 
fourth  class,  all  school  taxes  shall  be  levied  and  assessed 
by  the  board  of  school  directors  therein,  during  the  month 
of  April  or  May  each  year,  for  the  ensuing  fiscal  year." 

Section  539.  ".  .  .  .  The  city  clerk  or  other  proper  official, 
shall  annually,  on  or  before  the  first  day  of  April  .... 
furnish  to  each  school  district  of  the  second  class  .... 
a  properly  certified  duplicate  of  the  last  adjusted  valua- 
tion of  all  real  estate,  personal  property  and  occupations 
made  taxable  in  such  school  district " 

Section  546.  * '  In  all  school  districts  of  the  second  class  .... 
as  soon  as  the  school  tax  is  assessed  and  levied  by  the  board 
of  school  directors,  the  secretary  shall  compute  and  enter 
the  same,  stating  the  amount  of  school  tax  to  be  collected 
on  the  duplicate  ....  a  certified  copy  of  which  shall 
then  be  furnished  by  the  board  of  school  directors  to  the 

tax  collector  in  each  district In  all  school  districts 

of  the  second,  third  or  fourth  class,  all  tax  duplicates  shall 
be  furnished,  as  herein  provided,  to  the  tax  collector  on  or 
before  the  first  Monday  of  July  each  year." 

Section  549.  "Each  collector  of  school  taxes  in  every  school 
district  of  the  second,  third  or  fourth  class  ....  shall, 
on  or  before  the  first  Monday  of  July  in  each  year,  be  fur- 
nished with  his  tax  duplicate,  and  a  proper  warrant,  signed 
by  the  president  and  attested  by  the  secretary  of  the  board 
of  school  directors  ....  authorizing  and  directing  him 
to  collect  the  school  taxes  set  forth  in  his  duplicate,  ac- 
cording to  law." 

Section  553.  ' '  In  all  school  districts  of  the  second  ....  class 
....  every  collector  of  school  taxes  shall  make  a  writ- 
ten report  to  the  secretary  of  the  board  of  school  directors 
at  the  end  of  every  month  of  the  amount  of  taxes  collected 
by  him  during  the  said  month,  furnishing  the  names  of  the 
taxables  from  whom  the  same  has  been  collected." 

The  school  tax  therefore  is  based  upon  the  property  valua- 
tions as  determined  by  the  city  assessors. 

140 


In  the  city  of  Harrisburg  it  is  the  intent  of  the  law  that  as- 
sessment of  property  be  at  full  value.  This  is  an  ideal  which 
should  be  attained,  but  it  is  frankly  admitted  that  property  is 
actually  assessed  at  little  more  than  half  its  value,  or  at  least 
on  a  fluctuating  basis. 

If  assessors  are  allowed  to  establish  a  variable  basis,  many 
irregularities  are  certain  to  creep  into  the  assessments.  More- 
over, a  low  valuation  means  a  high  tax  rate.  Taxpayers  are 
prone  to  consider  the  tax  rate  and  amount  of  the  tax  rather 
than  the  assessed  value  of  the  property.  Hence  when  the  school 
board  feels  the  need  of  asking  for  permission  to  issue  bonds  and 
is  required  to  submit  the  proposition  to  a  general  vote  of  the  peo- 
ple, the  tax  rate  is  a  very  important  factor  in  the  result  of  the 
vote.  Comparison  of  the  school  tax  rate  of  the  Harrisburg 
School  District  with  that  of  other  cities  must  not  be  overlooked. 
Much  lower  rates  in  other  cities  might  play  an  important  part 
in  the  defeat  of  a  bond  issue  proposition,  as  well  as  cause  gen- 
eral dissatisfaction  to  the  residents  of  Harrisburg;  yet,  as  a 
matter  of  fact,  these  low  rates  might  be  almost  entirely  due  to 
a  more  equitable  assessment  of  property,  on  a  100  per  cent, 
basis.  A  general  revision  of  assessment  methods  Avould  add 
materially  to  both  the  revenue  and  borrowing  capacity  of  the 
school  district,  and  result  in  a  more  equitable  distribution  of  the 
tax  burden.  As  the  school  district  is  by  far  the  largest  single 
unit  within  the  city  government  relying  upon  the  tax  levy  for 
its  support,  the  board  might  very  well  interest  itself  in  a  strong 
effort  to  obtain  more  uniformity  and  fairness  in  the  determina 
tion  of  property  valuations. 

On  a  date  prior  to  the  submission  of  the  duplicate  tax-books 
to  the  board  of  school  directors,  the  amount  of  money  which  is 
believed  to  be  necessary  for  the  operation  of  the  schools  district 
is  fixed  by  the  board.  By  deducting  from  this  sum,  estimates 
of  the  state  appropriation  and  of  the  amount  of  miscellaneous 
revenues  that  will  be  received,  the  sum  which  it  will  be  neces- 
sary to  raise  from  taxation  is  ascertained.  Also  prior  to  the 
submission  of  the  duplicate  tax-books,  the  city  assessors  furnish 
the  board  with  the  total  amount  of  the  city's  assessed  valuation. 
With  these  two  amounts  at  hand  the  secretary  computes  the 
millage  tax-rate. 

141 


I'n  /><//•«(  ion  of  Tax  Rolls. 

When  the  assessment  lists  or  duplicate  tax  books  nave 
fteen  received  from  the  city,  the  secretary  computes  the  school 
tax  on  each  piece  of  property,  entering  the  several  amounts  in 
the  duplicate  tax-books.  A  warrant  with  the  amount  left  blank 
but  signed  by  the  president  of  the  board  and  attested  by  the  sec- 
retary, is  then  prepared  and  sent  to  the  treasurer  as  authority 
and  order  for  him  to  collect  the  school  taxes. 

The  state  law  also  specifies  that :  ' '  Each  male  resident  or 
inhabitant,  over  twenty-one  years  of  age,  in  every  school  district 
of  the  second  class  ....  shall  annually  pay  ....  for  the  use 
of  the  school  district  ....  an  occupation  tax  of  at  least  one 
dollar." 

The  procedure  followed  in  levying  this  tax  is  substantially  as 
follows :  In  preparing  the  duplicate  tax-books,  the  assessors  place 
a  small  distinctive  check  mark  opposite  the  name  of  each  prop  - 
erty  owner  against  whom  it  is  believed  to  be  legal  to  levy  tne 
occupation  tax.  By  means  of  this  check  mark,  the  secretary 
levies  the  dollar  tax  in  a  column  provided  for  that  purpose  in 
the  duplicate  tax-book.  No  proof  is  made  of  the  correctness  of 
the  work  of  the  assessors  in  designating  the  occupation  taxpay- 
ers, or  of  the  secretary  in  properly  levying  the  tax.  As  a  mat- 
ter of  fact,  many  persons  owning  several  pieces  of  property  in 
different  wards  are  frequently  assessed  an  occupation  tax  in  con- 
nection with  each  piece  of  property.  This  leads  to  many  adjust- 
ments, annoying  to  the  taxpayer,  the  treasurer  and  the  board 
of  directors.  Similarly,  there  is  no  assurance  whatever  that  all 
persons  named  by  law  as  taxable  have  been  so  designated  or 
taxed. 

It  is  also  legal  to  collect  the  occupation  tax  from  all  males  over 
twenty-one  years  of  age  who  do  not  own  property,  and  hence  do 
not  appear  on  the  assessment  rolls.  The  state  law  specifies  tftat 
the  levying  of  the  tax  on  such  non-property  owners  shall  be  done 
1  'by  the  proper  assessors  of  the  school  district."  The  assessors, 
however,  have  no  knowledge  of  non-property  owners,  and  hence 
do  not  comply  with  the  above  provision  of  the  law.  The  board 
of  directors  in  order  to  take  advantage  of  the  additional  revenue 
possible  through  this  provision,  has  instructed  the  treasurer  to 

142 


prepare  a  list  of  non-property  owners  from  the  election  regis- 
tration lists.  This  has  been  done  and  a  special  occupation  tax- 
book,  containing  approximately  15,000  names,  is  the  result.  This 
book,  which  is  not  totaled  or  verified  in  any  way,  remains  with 
the  treasurer.  It  is  not  even#  submitted  to  the  board  or  secretary 
for  examination.  Occupation  taxes  are  therefore  levied  in  two 
sets  of  books — the  regular  property  owners'  tax-book  and  in  a 
special  non-property  owners'  book. 

It  might  be  added  that  the  legality  of  such  a  non-property 
owners'  occupation  tax  record,  not  prepared  by  the  city  assess- 
ors in  accordance  with  the  law,  might  be  subject  to  investigation. 
In  any  event,  efforts  should  be  made  to  have  this  work  done  by 
the  proper  authorities. 

One  of  the  most  surprising  features  observed  in  connection 
with  the  preparation  of  the  tax  rolls  is  the  fact  that  no  one 
knows  the  exact  amount  of  the  original  school  tax  levy.  Hence 
in  preparing  the  warrant  ordering  the  treasurer  to  make  collec- 
tions, no  amount  can  be  specified.  In  other  words,  the  treasurer 
is  ordered  to  collect  taxes  the  exact  amount  of  which  no  one 
knows. 

The  amount  of  the  original  tax  levy  is  unknown,  mainly  be- 
cause no  one  has  taken  the  trouble  to  total  the  tax  lists  after  the 
secretary  has  computed  and  entered  the  amounts  of  the  individ- 
ual taxes.  Theoretically,  the  total  tax  actually  levied  should 
equal  the  amount  estimated  as  necessary  to  be  raised  by  taxation. 
In  other  words,  the  multiplication  of  the  millage  rate  by  the  as- 
sessed valuation,  .plus  the  amount  of  the  personal  taxes,  should 
result  in  the  exact  amount  of  the  levy.  Likewise  the  sum  of  the 
computations  entered  on  the  duplicate  tax  roll  by  the  secretary, 
plus  personal  taxes,  should  equal  the  total  levy.  This  theory 
however  does  not  apply,  for  the  reason  that  many  changes  are 
usually  made  in  the  assessments  lists  after  a  total  assessed  valua- 
tion figure — upon  which  the  millage  rate  is  fixed — has  been  fur- 
nished the  school  district,  and  before  the  individual,  computa- 
tions have  been  made  by  the  secretary.  Moreover  many  mistakes 
are  liable  to  occur  in  making  the  thousands  of  computations. 

There  is  very  little  control  over  the  taxes,  it  being  possible  for 
the  treasurer  to  collect  them,  retain  portions  thereof,  or  divert 

143 


same  to  purposes  other  than  those  specified  by  law,  without  any- 
one having  knowledge  of  the  fact.  This  situation  should  not  be 
allowed  to  exist.  The  recommendation  is  therefore  made,  that  all 
completed  tax  rolls  be  verified  and  totaled  before  being  sent  to 
the  treasurer  for  collection.  The  total  amount  should  be  shown 
in  the  warrant  ordering  the  treasurer  to  collect,  and  be  set  up  in 
the  general  ledger,  in  a  controlling  account  called  "taxes  receiv- 
able." This  account  would  control  the  collections  of  the  treas- 
urer and  would  show  at  all  times  the  "tax  receivable"  asset  of 
the  school  district. 

Collection  and  Accounting  of  Taxes. 

All  current  taxes,  both  real  and  personal,  are  collected  by 
the  city  and  school  treasurer  acting  as  collector  of  school  taxes. 
Until  a  comparatively  recent  date  each  collector  was  required 
by  law  to  collect  all  of  the  taxes  appearing  on  his  tax  rolls.  This 
meant  that  each  retiring  collector  must  take  with  him  his  own 
tax-books  and  endeavor  to  collect  all  back  taxes.  This  law  has 
very  properly  been  changed.  When  delinquent  taxes  have  been 
converted  into  property  liens,  the  tax  records  are  cleared  and 
the  work  of  collecting  on  the  liens  is  given  to  the  secretary  of  the 
board.  Hence,  at  the  present  time  there  are  three  officials 
charged  with  the  duty  of  collecting  taxes;  namely,  the  present 
treasurer,  the  former  treasurer  and  the  secretary.  This  is  a 
poor  allocation  of  work.  A  much  more  preferable  way  would  be 
for  all  taxes,  whether  current,  delinquent  or  in  the  shape  of 
liens,  to  be  collected  through  the  one  official,  the  collector  of 
school  taxes,  who  is  amply  paid  for  such  work. 

The  collection  of  the  occupation  tax  levied  on  property  own- 
ers does  not  present  many  difficulties  for  the  reason  that  the  col- 
lector very  properly  refuses  to  accept  the  amount  of  the  prop- 
erty taxes  unless  accompanied  by  the  dollar  personal  tax. 

The  collection  of  the  occupation  taxes,  however,  with  respect 
to  non-property  owners,  presents  a  more  difficult  problem,  for 
the  reason  that  the  cost  of  enforcing  collection  is  usually  entirely 
out  of  proportion  with  the  amount  of  the  tax.  That  compara- 
tively little  attention  is  paid  to  the  collection  of  these  taxes  is 

144  ' 


illustrated  by  the  fact  that  for  the  past  year  only  about  $8,000 
were  collected  of  the  total  levy  amounting  to  nearly  $15,000. 

When  taxes  are  collected,  the  collector  retains  the  stub  of  the 
tax  receipt,  on  which  is  shown  only  the  gross  amount  of  the  pay- 
ment. No  distinction  is  made  on  this  stub  between  the  amounts 
of  the  real  and  personal  taxes  or  the  interest,  or  penalty  which 
may  have  accrued  thereon.  From  these  stubs  the  payments  are 
individually  entered  in  the  tax-books  opposite  the  description  ox 
the  respective  properties.  No  cash  book  or  other  record  of  in- 
dividual collections  is  maintained.  Instead,  the  stub  receipts  are 
totaled  at  the  end  of  each  day,  the  amount  thereof  being  entered 

in  the  journal  or  day  book,  solely  as  "taxes  year   " 

Hence,  there  is  no  way  of  knowing  the  amount  of  real  taxes,  per- 
sonal taxes  or  penalties  which  have  been  collected  for  any  per- 
iod, other  than  by  totaling  the  respective  columns  in  the  several 
tax-books.  Penalties  or  interest  represent  revenues  over  and 
above  the  tax  levy  and  have  no  accounting  relation  thereto. 
They  should  therefore  be  recorded  and  reported  separately.  The 
absence  of  a  cash  book  makes  the  receipt  stub  (itself  incomplete) 
the  sole  posting  medium,  both  to  the  tax-book  and  cash  record  or 
journal.  Loose  stubs  which  are  easily  lust  or  misplaced,  should 
not  serve  as  permanent  records  for  the  support  of  annual  col- 
lections amounting  to  several  hundred  thousands  of  dollars. 

The  use  of  a  register  of  receipts  is  suggested  for  improving 
the  methods  of  recording  tax  collections.  In  this  book  should  be 
entered  each  collection  as  received.  The  information  shown  in 
the  book  should  be  as  brief  as  possible.  Separate  columns  should 
be  provided  for  real  taxes,  personal  taxes  and  penalties,  both 
for  the  current  and  for  all  prior  years  collectively.  At  the  end 
of  each  day,  the  totals  of  these  columns  would  show  the  total 
collections  already  distributed  according  to  revenue  accounts, 
which  amounts  should  be  entered  in  total  to  a  summary  cash 
book. 

In  connection  with  the  school  tax  problem,  special  attention 
is  called  to  section  553  of  the  school  law,  which  is  not  strictly 
observed.  This  section  is  in  part,  as  follows : 

"In  all  school  districts  of  the  second,  third  and  fourth 
class   ....   every  collector  of  school  taxes  shall  make  a 

145 
C  of  C — 10 


written  report  to  the  secretary  of  the  board  of  school  direc- 
tors at  the  end  of  every  month  of  the  amount  of  taxes  col- 
lected by  him  during  the  month,  furnishing  the  names  of  the 
taxables  from  whom  the  same  had  been  collected " 

By  this  section  the  collector  would  be  legally  required  to  re- 
port to  the  secretary  in  detail  every  tax  collected,  giving  tne 
name  of  the  taxpayer  and  the  amount  of  the  tax,  thereby  prac- 
ticnlly  duplicating  the  amount  of  work  now  necessary  in  the  col- 
lection of  school  taxes.  It  would,  in  fact,  require  him  to  copy 
in  some  detail  most  of  the  records  which  he  now  maintains.  It 
would  even  require  him  to  elaborate  greatly  on  his  own  records. 
The  secretary  and  the  boards  have  no  interest  whatever  in  the 
individual  taxes  that  are  paid.  It  makes  no  difference  to  them 
whether  John  Jones  pays  his  taxes  in  September  or  October,  or 
whether  John  Roe  paid  $30  or  $40  school  tax.  In  fact,  abso- 
lutely no  practical  use  would  or  could  be  made  of  such  an  elab- 
orate report,  If  such  a  report  were  used  as  the  means  of  estab- 
lishing a  control  over  the  tax  collections,  there  would  be  less  ob- 
jection to  the  law,  but  inasmuch  as  no  more  control  would  result 
than  is  now  obtained  by  the  annual  audit  of  the  tax-books,  it  is 
believed  that  the  above  provision  is  unnecessary. 

Tax  Adjustments. 

No  matter  what  methods  are  employed,  or  how  much  care 
may  be  taken  in  the  preparation  of  tax  rolls,  there  is  every  likeli- 
hood that  mistakes  will  be  made.  These  naturally  lead  to  ad- 
justments. At  the  present  time  overpayments  are  refunded  by 
action  of  the  board,  the  warrant  being  charged  to  the  ''contin- 
gent" appropriation.  Errors  detected  before  payment  usually 
consist  of:  (a)  errors  in  assessed  valuation;  (b)  errors  in  com- 
putation; (c)  errors  in  occupation  taxes. 

Errors  in  assessed  valuation  are  adjusted  by  action  of  the  city 
board  of  tax  revisions,  no  record  of  them  being  furnished  the  sec- 
retary or  board  of  school  directors.  Errors  in  computation  are 
corrected  by  action  of  the  board  of  school  directors,  while  errors 
in  the  occupation  taxes  may  be  adjusted  either  by  action  of  the 
school  directors  or  directly  by  the  treasurer.  Due  to  the  lack  of 

146 


a   real   general   ledger,   no  journal   or   ledger   adjustments   are 
made,  the  book  entry  being  merely  in  the  tax  lists. 

Hider  the  proposed  accounting  system,  all  adjustments  must 
be  currently  reported  to  the  secretary,  in  order  that  the  neces- 
sary historical  data  may  be  properly  recorded.  Each  adjust- 
ment— or  if  a  register  of  adjustments  be  used,  the  monthly  total 
of  all  adjustments — should  be  journalized,  the  entry  being: 

Dr. — Revenue — Real   Estate   Taxes 
Revenue — Personal  Taxes 
To— Taxes  Receivable— Real  Estate 
Taxes  Receivable — Personal. 

Collection  of  Miscellaneous  Revenue. 

The  miscellaneous  revenues  of  the  board  consisting  of  all 
revenues  other  than  taxes,  are  collected  almost  entirely  through 
the  secretary.  It  is  the  secretary  who  must  see  that  tuitions  are 
paid ;  who  must  arrange  for  sales  and  actually  make  resulting  col- 
lections; who  must  see  that  the  board  is  reimbursed  for  the  use 
of  the  various  school  buildings;  in  fact,  aside  from  the  taxes 
payable  only  at  the  office  of  the  tax  collector,  the  state  ap- 
propriation and  interest  on  deposits,  the  secretary  acts  as  col- 
lector of  practically  all  school  moneys.  The  collection  of 
revenues,  however,  should  be  one  of  the  principal  functions  of 
the  treasurer.  It  is  not  in  accordance  with  good  accounting  and 
auditing  principles  for  the  secretary,  who  should  act  as  the  gen- 
eral accountant  of  the  board,  to  make  collection  of  those  bills 
or  accounts  which  he  himself  may  have  prepared  or  authorized. 

It  is  therefore  recommended  that  the  board  change  its  rules 
and  regulations  so  that  the  treasurer  will  be  required  to  perform 
Ibis  most  important  function  which  properly  belongs  to  his  of- 
fice; namely,  the  collection  of  school  funds.  At  the  same  time 
the  board  should  see  that  these  transactions  are  fully  controlled 
by  the  accounting  records  of  the  secretary. 

The  secretary  has  adopted  no  stated  procedure  of  forms  by 
which  collections  shall  be  turned  over  to  him,  or  by  him  to  the 
treasurer.  Principals  and  teachers  remit  money  collected  by 
them  usually  at  the  end  of  a  term  or  the  school  year.  The  sec- 

147 


retary  remits  to  the  treasurer  at  irregular  intervals  and  in  va- 
rious ways. 

As  an  aid  in  reporting  and  controlling  cash  collections,  a  spe- 
cial form  should  be  used  by  all  employees  authorized  to  receive 
school  money.  It  should  be  made  in  triplicate  by  the  transmit- 
ting official.  The  original  copy  should  be  sent  to  the  treasurer 
with  the  cash.  The  duplicate  copy  should  be  sent  at  the  same 
time  to  the  secretary  as  the  medium  for  making  the  accounting 
entries  and  of  establishing  control,  while  the  triplicate  copy 
would  remain  as  the  file  copy  of  the  transmitting  official. 

Before  a  non-resident  pupil  may  be  legally  accepted  in  any  of 
the  city  schools,  a  formal  application  must  be  favorably  aded 
upon  by  the  board.  Whenever  necessary,  however,  in  order  not 
to  inconvenience  the  pupil,  the  secretary  grants  a  temporary 
permit,  pending  the  action  of  the  board.  Although  the  rules 
and  regulations  specify  the  monthly  rate  to  be  charged,  they  fail 
to  state  whether  or  not  it  is  payable  in  advance.  As  a  result, 
it  has  become  customary  for  the  secretary  to  prepare  the  tuition 
bills  at  his  convenience,  usually  once  a  quarter,  and  they  are  not 
sent  in  advance  with  the  natural  result  that  some  tuitions  are 
never  paid.  If  a  non-resident  pupil  desires  to  enter  one  of  the 
city's  schools,  it  is  usually  with  the  intention  of  receiving  at 
least  a  full  term's  instruction.  It  is  recommended,  therefore, 
that  beginning  with  the  next  school  year,  all  tuition  be  payable 
in  advance  and  at  a  full  term  rate.  Bills  should  be  prepared  and 
registered  by  the  secretary  and  be  made  payable  to  the  treas- 
urer. 

The  board,  through  the  teachers  and  principals,  charges  small 
fees  or  penalties  for  breakage  of  equipment,  damage  to  or  loss  of 
text  books,  etc.  These  penalties  are  included  under  the  head- 
ing "fines."  Under  this  heading  are  also  included  the  various 
charges  that  are  made  for  the  use  of  text  books  by  pupils  during 
the  summer.  In  every  case  the  amount  of  the  "fine"  is  deter- 
mined by  the  teacher  or  principal.  In  the  elementary  schools, 
the  amount  of  these  "fines"  is  very  small,  the  total  for  the  entire 
year  seldom  exceeding  a  few  dollars.  The  principals  retain 
these  collections  until  the  end  of  the  school  year,  when  thov  are 
transmitted  to  the  secretary. 

148 


Iii  the  two  high  schools,  however,  the  "fines"  are  more  fre- 
quent and  in  larger  amounts.  For  some  reason — perhaps  because 
of  the  lack  of  petty  cash  funds — the  principals  of  the  high  schools 
are  not  required  to  transmit  or  report  the  amount  of  the  "fines" 
either  to  the  secretary  or  treasurer,  but  are  allowed  to  spend 
them  as  petty  cash  funds.  Many  small  miscellaneous  purchases 
are  made  therefrom.  At  the  Central  High  School  the  amount  of 
this  fund  is  usually  more  than  seventy-five  dollars.  Such  a 
system,  whereby  the  central  office  is  not  even  advised  as  to  the 
amount  and  nature  of  either  the  receipts  or  expenditures,  pre- 
vents the  general  books  from  reflecting  true  data  regarding  both 
revenues  and  expenses. 

Each  of  the  high  schools  should  be  provided  with  a  petty 
cash  fund,  and  principals,  teachers  and  all  other  employees 
should  be  required  to  deposit  all  collections  with  the  treasurer, 
reporting  the  nature  and  amount  of  the  collections  to  the  secre- 
tary by  means  of  the  special  form  already  proposed  herein.  In 
the  case  of  the  two  high  schools,  this  should  be  done  at  the  end 
of  each  calendar  month.  In  the  elementary  schools,  the  amount 
of  fines  is  probably  too  small  to  warrant  more  than  one  report 
at  the  end  of  each  term. 

The  board  has  not  adopted  a  special  bill  form  or  invoice,  the 
secretary  merely  preparing  bills  on  ordinary  letterheads.  Bills 
are  neither  registered  nor  numbered;  and,  as  they  are  not  pre- 
pared in  duplicate,  there  is  no  convenient  method  of  ascertain- 
ing at  any  time,  either  the  nature  or  amount  of  the  outstanding 
accounts  receivable.  Moreover,  except  by  relying  on  memory, 
there  is  no  positive  way  of  knowing  whether  or  not  bills  have 
been  actually  rendered.  Through  the  lack  of  complete  account- 
ing records,  there  is  every  possibility  of  bills  being  entirely 
overlooked  or  neglected  until  the  account  has  become  uncollect- 
ible. It  is  true  that  the  accounts  receivable  are  comparatively 
small,  but  they  should  be  even  more  carefully  controlled  and  re- 
corded than  the  bills  rendered  against  the  board. 

It  is  therefore  recommended  that  the  board  adopt  both  its  own 
bill  form  and  a  special  "register  of  accounts  receivable."  Bills 
should  be  prepared  whenever  the  cash  payment  is  not  coincident 
with  the  service  or  sale.  They  should  be  prepared  in  duplicate 

149 


by  the  secretary,  the  original  being  sent  to  the  debtor  and  the 
duplicate  to  the  treasurer.  It  is  believed  that,  inasmuch  as  the 
secretary  would  maintain  the  register  of  accounts  receivable,  no 
copy  of  the  bill  need  be  retained  in  this  office.  If,  however,  the 
secretary  desires  a  file  copy,  the  bill  may  be  prepared  in  tripli- 
cate. On  the  face  of  the  proposed  form  it  should  be  stated  that : 
'  *  All  bills  are  payable  at  the  office  of  the  treasurer. ' ' 

Revenue  Control. 

Since  the  exact  amount  of  the  tax  levied  for  any  year  is 
not  known,  it  naturally  follows  that  the  amount  of  uncollected 
taxes — at  times  of  the  year,  a  very  large  and  important  asset — 
must  likewise  be  unknown  just  as  the  amount  of  miscellaneous 
accounts  receivable  is  also  unknown.  This  situation  is  unneces- 
sary and  should  be  remedied. 

As  a  means  of  controlling  revenues  the  nature  and  exact  sum 
of  all  amounts  due  the  board  should  first  be  ascertained.  These 
sums  should  then  be  set  up  in  the  general  ledger  under  such 
controlling  accounts  as  "taxes  receivable — current  year."  "taxes 
receivable — prior  years,"  and  "accounts  receivable."  When- 
ever a  new  tax  list  becomes  due  and  payable,  or  when  the  total 
of  all  the  bills  for  services  or  material  sold  which  have  been  reg- 
istered during  a  month  have  been  ascertained,  these  amounts 
should  be  journalized  and  debited  to  the  respective  controlling 
accounts,  the  entry  being: 

Dr. — Taxes  Receivable — Current   year 
Taxes  Receivable — Prior  years 
Accounts  Receivable 
To — Revenues. 

The  cash  collections  for  each  month  would  provide  the  corres- 
ponding credit,  the  entry  being : 

Dr. — Cash    ( Treasurer ) 

To — Taxes  Receivable — Current  Year 
Taxes   Receivable — Prior   Years. 
Accounts  Receivable. 

In  this  way  the  balance  of  each  controlling  account  would  re- 
flect the  total  of  the  uncollected  bills  in  the  hands  of  the  treas- 

150 


urer  and  would  give  the  amount  of  the  assets  of  this  nature  to 
be  shown  on  the  monthly  balance  sheets. 

Cash. 

Aside  from  miscellaneous  slips  or  personal  memoranda, 
the  cash  collections  made  by  the  secretary  are  not  recorded.  In- 
stead they  are  held  in  the  safe  pending  the  convenience  of  the 
secretary  when  they  are  personally  handed  to  the  treasurer  with 
a  brief  description  as  to  the  nature  of  the  receipts.  This  descrip- 
tion may  be  either  verbal  or  in  writing,  depending  upon  the  num. 
ber  of  the  transactions.  The  treasurer  records  all  receipts  in  the 
so-called  journal  or  day  book.  This  book  covers  all  kinds  of 
transactions,  whether  they  be  of  cash  or  not.  It  is  a  most  in- 
complete record  and  apparently  of  little  accounting  value.  A 
real  cash  book,  or  a  compact  and  complete  record  of  receipts  and 
disbursements  is  not  to  be  found  either  in  the  office  of  the  secre- 
tary or  the  treasurer. 

The  forms  of  cash  records  which  are  believed  to  be  adapted  to 
the  needs  of  the  Harrisburg  School  District  are  briefly  described 
in  the  appendix  to  this  report. 

Petty  Cash. 

The  board  has  not  authorized  petty  cash  funds  although 
petty  payments  are  made  frequently  by  the  secretary.  Such 
payments  cover  postage,  carfare,  cartage,  expressage,  freight, 
etc.  "Whenever  occasion  arises  for  making  these  small  cash  pay- 
ments, the  secretary  draws  from  the  cash  which  has  been  re- 
ceived from  tuition  and  other  sources  and  not  yet  turned  over 
to  the  treasurer.  At  various  times  throughout  the  year,  the  secre- 
tary draws  a  warrant  for  the  amount  of  the  petty  payments  and 
reimburses  this  undeposited  fund.  This  method  is  believed  to 
be  wrong  in  principle.  All  cash  receipts  should  be  currently  de- 
posited with  the  treasurer  and  any  petty  payments  should  be 
made  from  a  petty  cash  fund  operated  under  the  approved  im- 
prest system  which  is  substantially  as  follows: 

An  estimate  should  first  be  made  of  the  amount  which  will 
cover  the  petty  payments  for  a  fixed  period  to  be  adopted  as  a 
standard  unit — say  one  month.  A  warrant  should  then  be  drawn 

151 


for  this  amount  and  be  charged  in  the  general  ledger  to  an  ac- 
count called  "petty  cash."  The  cash  received  from  this  warrant, 
which  would  constitute  the  petty  cash  fund,  should  be  kept  un- 
der the  custody  of  the  secretary,  principal  or  other  employee. 
No  payments  should  be  made  from  this  fund  unless  properly  sup- 
ported by  a  receipt.  On  the  last  day  of  each  month,  these  re- 
ceipts should  be  assembled  and  a  warrant  prepared  for  the  total 
amount.  This  voucher- warrant  should  show  a  distribution  of  the 
payments  according  to  the  various  expense  accounts  affected,  the 
accounts  being  charged  accordingly.  The  original  ' '  petty  cash ' ' 
account  in  the  general  ledger  would  remain  unchanged.  The 
cash  received  from  the  new  warrants  should  be  applied  to  reim- 
burse the  petty  cash  fund,  which  would  therefore,  at  all  times 
equal  the  original  sum,  either  in  cash  or  in  receipts.  By  such 
a  method  the  secretary  and  others  if  necessary  will  always  have 
available  cash  for  making  small  and  emergency  payments.  Petty 
cash  funds,  while  very  desirable  are  frequently  abused,  in  that 
many  payments  are  made  from  them  which  should  properly  be 
covered  by  separate  warrants.  Definite  rules  should,  therefore, 
be  established  and  observed,  whereby  the  nature  and  size  of  pay- 
ments to  be  made  from  petty  cash  may  be  regulated. 

Expenditure  Documents  (Other  Than  Payrolls) 

Form  and  Use  of  Present  Invoice. 

While  the  board  has  adopted  a  specially  printed  form 
which  might  serve  as  its  own  invoice,  still  it  is  not  so  used,  nor 
is  it  well  designed  for  the  purpose.  Although  in  form  it  is  in  the 
nature  of  the  ordinary  commercial  invoice,  it  is  used  merely  as 
a  voucher  or  cover  for  approved  invoices.  Instead  of  sending 
copies  of  this  form  to  the  vendor  with  the  purchase  order  with  a 
request  that  he  submit  bills  on  it,  vendors  are  allowed  to  render 
their  own  invoices.  When  these  are  received  and  have  been  ap- 
proved, all  invoices  in  favor  of  the  same  vendor  are  pasted  on 
one  of  the  school  district  invoice  forms,  on  the  back  of  which  is 
indicated  the  total  amount  of  the  voucher  and  the  appropriation 
account  to  which  it  is  chargeable.  The  printing  on  the  front  or 
fa  co  of  the  form  is  never  used  and  might  be  entirely  eliminated. 

152 


In  the  appendix  to  this  report  is  described  in  detail  the  style 
of  invoice  which  it  is  believed  the  Harrisburg  school  district 
should  adopt.  The  procedure  recommended  in  connection  with 
this  form  calls  for  the  preparation  of  all  invoices  in  duplicate 
and  only  011  the  form  prescribed  by  the  board.  Upon  receipt 
from  the  vendor  one  copy  of  the  invoice  should  be  sent  at  once 
to  the  employee  of  the  school  district  who  is  to  receive  the  ma- 
terial or  inspect  the  service,  with  instructions  that  if  the  invoice 
is  correct  as  to  quantity  and  quality  the  special  certificate  to 
that  effect,  which  is  provided  for  on  the  form,  be  signed,  and 
that  the  invoice  be  then  returned  to  the  office.  U.pon  further 
certification  by  the  secretary  or  his  clerks  as  to  the  correctness 
of  prices  and  extensions,  the  original  invoice  would  become  an 
invoice-voucher  and  be  the  copy  which  eventually  would  be  at- 
tached to  the  warrant-check.  The  duplicate  copy  would  re- 
main in  the  secretary's  office  as  evidence  of  outstanding  in- 
voices until  the  approval  has  been  completed,  when  it  could  be 
used  for  general  expense  distribution  and  other  purposes  and  be 
then  filed  according  to  vendor  or  in  any  other  manner  which 
might  be  found  to  be  more  convenient.  The  reverse  side  of  the 
proposed  invoice  form  provides  special  columns  by  means  of 
which  a  distribution  of  the  amount  of  the  invoice  according  to 
funds  and  appropriations  may  be  made.  This  feature  would 
Eliminate  the  present  necessity  of  requiring  separate  invoices  to 
be  rendered  for  the  different  funds  and  appropriations  which 
may  be  chargeable. 

Approval  of  Invoices. 

Final  approval  of  invoices  rests  with  the  board.  Ven- 
dors render  but  one  copy  of  invoices  direct  to  the  office  of  the 
secretary.  If  the  material  or  services  billed  thereon  have  been 
delivered  or  rendered  at  the  building  in  which  both  the  store- 
house and  secretary's  office  are  located,  examination  of  the  cor- 
rectness of  the  invoice  is  done  by  the  secretary  or  by  one  of  the 
employees  attached  to  his  office.  In  such  cases  the  examination 
or  inspection,  which  is  indicated  by  an  approval  on  the  face 
of  the  invoice,  seems  to  be  adequate.  Likewise,  whenever  ma- 
terial or  supplies  are  delivered  direct  to  one  of  the  several  school 

153 


buildings,  the  methods  of  approving  invoices  are  in  general  to 
be  commended.  In  such  cases,  the  invoice  is  sent  to  the  point  of 
delivery  where  approval  is  made  by  the  teacher  or  other  em- 
ployee for  whom  the  purchase  was  made. 

In  the  case  of  repairs,  however,  the  method  of  approving  in- 
voices is  most  inadequate.  No  field  inspection  whatever  is  made 
by  anyone  connected  with  the  central  office.  Instead,  it  has 
been  customary  for  janitors,  principals  and  others  to  telephone 
—usually  upon  the  request  of  someone  in  the  central  office — 
information  regarding  the  repair  work  which  has  been  clone. 
Such  information  from  employees  who  frequently  are  not  quali- 
fied to  pass  upon  repair  work  is  sometimes  no  more  than  "work 
has  been  done."  Whether  or  not  the  quantity  and  quality  of 
service  rendered  or  of  the  materials  used  are  in  any  way  com- 
mensurate with  the  services  and  materials  actually  invoiced,  or 
even  whether  the  repair  work  has  been  satisfactorily  completed, 
is  not  a  matter  of  positive  information  at  the  time  the  invoice 
is  passed  for  payment.  Upon  such  information  the  secretary 
must  approve  repair  invoices. 

The  board  has  adopted  a  rule  whereby  the  committee  on  fi- 
nance shall  receive,  examine  and  recommend  for  payment  all 
bills  and  claims  against  the  board  on  the  Thursday  preceding 
the  first  Friday  of  each  month.  A  rule  has  also  been  adopted 
whereby  bills  and  claims  will  be  considered  for  payment  by  the 
board  as  a  whole  only  at  the  first  meeting  of  each  month,  which 
is  on  the  first  Friday.  This  means  that  the  secretary  must  see 
that  all  claims  or  bills  covering  materials  or  services  rendered 
in  any  one  month  are  properly  prepared  and  presented  on  or 
before  the  Thursday  preceding  the  first  Friday  of  the  month 
in  order  to  insure  payment  before  another  month  has  elapsed. 
In  case  the  first  Friday  falls  on  the  first  day  of  the  month,  bills 
must  be  prepared  and  submitted  to  the  finance  committee  on 
the  last  day  of  the  month.  In  this  way,  unless  a  vendor's  bill 
is  received  by  the  board  not  later  than  the  afternoon  of  the 
last  day  of  a  month,  it  cannot  be  paid  until  the  early  part  of 
the  second  succeeding  month.  This  is  hardly  fair  to  the  ven- 
dor. Instead  of  causing  vendors  to  become  so  provoked  with  the 
"red  tape"  and  special  rules  and  regulations  that  they  will 

154 


have  little  or  no  desire  to  compete  for  the  business  of  the  school 
district,  every  effort  should  be  made  to  interest  them  and  to 
deal  with  them  in  the  businesslike  manner  which  they  have  a 
right  to  expect. 

It  would  seem  fairer  and  much  more  businesslike  if  the  board 
would  determine  upon  a  definite  date  each  month  on  which 
payment  of  all  approved  invoices  on  which  no  cash  discount  is 
to  be  allowed  would  be  made.  Although  such  a  move  would 
necessitate  a  radical-  change  in  the  present  procedure  of  the 
board,  it  can  be  readily  effected  as  hereinafter  outlined.  Even 
if  it  be  held  that  the  law  requires  the  board  to  approve  claims, 
that  can  be  made  a  matter  of  simple  formality.  (In  fact,  that 
is  about  all  it  is  now). 

Before  presentation  to  the  board  for  approval  each  bill  has 
been  certified  as  correct,  the  prices  having  been  verified  by  the 
purchasing  clerk,  and  the  quantity  and  quality — so  far  as  pos- 
sible under  the  present  organization — by  an  employee  who  has 
first-hand  knowledge  of  the  facts.  If  responsibility  were  prop- 
erly located,  the  bills  at  this  time  would  not  need  to  be  sub- 
jected to  a  further  detailed  scrutiny  by  the  members  of  the  com- 
mittee. Yet,  as  a  matter  of  fact,  the  secretary  is  required  to 
read  to  the  committee  on  finance  not  merely  the  total  amount 
but  the  details  of  each  bill.  Such  a  procedure  might  be  of  value 
if  the  members  of  the  committee  were  in  a  position  to  know 
the  particulars  of  the  indebtedness,  but  inasmuch  as  each  mem- 
ber of  the  board  presumably  has  other  interests  to  which  he 
must  devote  the  greater  portion  of  his  time  the  approval  or 
examination  of  the  bills  made  in  committee  meetings  can  be  no 
more  than  perfunctory.  Moreover,  although  the  secretary 
reads  or  explains  many  of  the  details  of  the  bills,  the  official 
approval  as  recorded  in  the  minutes  specifies  only  the  total 
amounts  chargeable  to  the  various  appropriations.  The  mem- 
bers of  the  committee  seldom  take  the  trouble  to  ascertain 
whether  or  not  the  total  of  the  bills  read  or  explained  by  the 
secretary  actually  agrees  with  the  total  amount  of  payments 
which  have  been  officially  approved.  It  would  be  a  simple  mat- 
ter to  include  in  the  total  amount  acted  upon  by  the  committee 
doubtful  bills,  the  details  of  which  had  not  been  read  to  or  ex- 

155 


ami  HIM!  by  the  committee.  The  members  of  the  committee  can 
scarcely  be  blamed  for  lack  of  interest  in  the  monotonous  read- 
ing of  the  uninteresting  details  of  bills  of  which  they  know  lit- 
tle and  which  have  already  received  the  approval  of  the  secre- 
tary— the  one  employee  of  the  board  who  is  best  qualified  under 
the  present  methods  to  make  such  an  approval.  With  few  ex- 
ceptions therefore  the  approval  of  bills  by  the  finance  committee 
is  decidedly  perfunctory,  the  one  signature  or  approval — that  of 
the  secretary — being  usually  the  deciding  •  factor. 

The  approval  by  the  board  as  a  whole  on  the  day  following 
action  by  the  committee  on  finance  is  likewise  perfunctory.  In 
this  case,  the  bills  are  not  read  in  detail,  but  are  brought  to  the 
meeting  so  as  to  be  available  for  inspection  by  members  of  the 
board  if  desired.  Upon  motion,  the  bills  chargeable  to  each  ap- 
propriation are  approved  in  total,  the  approval  being  based 
mainly  on  the  previous  approval  of  the  committee  on  finance. 

In  neither  of  the  above  steps  is  there  any  real  examination  of 
the  correctness  of  the  bills.  The  members  of  the  board  do  not 
have  the  time  necessary  to  examine  the  material  received  or 
services  rendered.  Furthermore,  unless  they  should  be  particu- 
larly interested  in  some  special  project — purchase  or  repair — 
they  would  hardly  be  in  a  position  to  pass  understandingly  on 
the  merits  of  the  bill  or  claim.  In  any  event  it  hardly  seems 
necessary  for  bills  to  be  acted  upon  (1)  by  the  secretary  acting 
for  the  board;  (2)  by  the  finance  committee  of  the  board,  and 
(3)  by  the  board  as  a  whole. 

Location  of  responsibility  is  what  is  most  needed  with  respect 
to  the  payment  of  bills.  It  is  therefore  recommended  that  as  a 
part  of  the  installation  of  the  proposed  accounting  procedure 
outlined  in  this  report  responsibility  for  the  approval  of  each 
financial  transaction  be  definitely  located  and  evidenced  by  a 
signed  certificate  on  the  face  of  the  document  to  be  acted  upon. 
In  other  words,  it  is  recommended  that  the  approval  of  bills 
be  expressed — 

1 — On  the  face  of  the  invoice. 

a — By  the  receiver  of  the  goods,  as  to  quantity  and  quality, 
b — By  a  clerk,  as  to  prices,  extensions,  postings,  etc. 

2 — On  the  face  of  the  warrant-check. 

156 


a — By  the  secretary,  as  to  general  correctness  of  all  the 
invoices  covered  by  the  warrant  and  of  the  warrant 
itself. 

b — By  the  president  of  the  board  acting  for  the  board  as 
a  whole  as  to  correctness  of  warrant  and  supporting 
signatures. 

c — By  the  treasurer  upon  order  of  the  board,  as  to  suf- 
ficiency of  funds. 

This  change  in  procedure  would  detract  little  or  nothing  from 
the  real  powers  of  the  board,  nor  would  it  increase  in  any  way 
the  liability  for  errors  or  abuses,  for  it  should  be  borne  in  mind 
that  the  board  would  have  already  acted  upon  the  propriety  of 
all  annual  contracts  or  purchases  of  any  great  size.  The  re- 
sponsibility for  the  placing  of  small  minor  orders  and  for  the 
correctness  of  invoices  as  to  prices,  extensions,  quantity  and 
quality  of  goods  could  without  a  doubt  be  safely  delegated  to 
responsible  employees  in  possession  of  the  facts,  especially  when 
the  evidence  of  correctness  would  be  further  substantiated  by 
the  signature  of  the  secretary,  the  president  of  the  board  and 
the  treasurer  before  payment  was  actually  made. 

Another  serious  defect  in  the  present  method  of  approving 
bills  is  the  liability  of  the  board  to  take  advantage  of  the  custom- 
ary discount  which  is  allowed  for  prompt  payment.  Because 
of  the  fact  that  the  board  acts  on  bills  only  on  the  first  Friday 
of  each  month,  many  bills  containing  a  clause  specifying  a  2 
per  cent,  discount  if  paid  within  ten  days  must  await  the  regu- 
lar meeting  night  at  least  thirty  days  later,  and  as  a  result  the 
board  is  seldom  able  to  take  advantage  of  cash  discounts. 

Every  business  man  knows  the  value  of  discounts.  Many 
private  concerns  attempt  to  finance  the  operation  of  the  pur- 
chasing department  solely  with  discounts  taken,  and  many  con- 
cerns succeed  in  this  respect  two  or  three  times  over. 

The  importance  of  the  delegation  of  specific  responsibility  by 
the  board  to  its  employees  is  brought  out  many  times  through- 
out this  report.  In  no  respect  is  it  more  important  than  in  the 
payment  of  bills.  With  the  elimination  of  board  approval,  bills 
might  be  paid  at  any  time  during  the  month,  thereby  enabling 

157 


a  substantial  saving  to  be  made  through  cash  discounts.  While 
it  is  true  that  the  greater  portion  of  the  school  district's  pur- 
chases are  made  under  annual  contracts  or  agreements  which 
may  not  permit  of  a  cash  discount,  still  there  is  little  doubt  but 
that  the  discounts  which  might  be  taken  on  the  current  pur- 
chases made  throughout  the  year  would  at  least  cover  a  con- 
siderable portion  of  the  salary  of  the  purchasing  agent. 

Registration  and  Accounting  of  Approved  Invoices. 

The  amounts  of  approved  invoices  are  not  posted  to  any 
of  the  general  books  of  account,  the  first  real  accounting  con- 
sideration given  them  being  at  the  time  the  warrants  are  posted 
to  the  appropriation  ledgers.  Neither  are  approved  invoices 
numbered  or  registered.  Several  invoices  in  favor  of  the  same 
vendor  may  be  grouped  and  paid  by  the  one  warrant,  or  in  case 
they  are  chargeable  against  two  or  more  appropriations  they 
may  be  included  under  any  one  of  as  many  warrants.  Hence 
there  is  no  convenient  way  of  locating  specific  invoice  informa- 
tion. As  soon  as  an  invoice  has  been  approved,  it  becomes  a  posi- 
tive liability  and  should  be  treated  accordingly.  Under  the 
present  system,  however,  bills  are  not  so  treated  and  it  is  not 
possible  to  tell  at  any  time  the  amount  of  accounts  payable. 

The  proposed  accounting  system  includes  a  register  of  ac- 
counts payable,  in  which  each  approved  invoice  should  be  en- 
tered. The  sheets  of  this  loose-leaf  register  should  provide  spe- 
cial columns  by  means  of  which  the  amount  of  each  approved 
invoice  may  be  currently  distributed  both  according  to  funds 
and  appropriations,  and  by  means  of  insert  sheets  according  to 
any  expense  classification  which  may  be  decided  upon.  It 
should  be  borne  in  mind  that  these  various  segregations  should 
be  made  currently  and  not  at  the  end  of  each  month  or  year 
wrhen  there  would  be  a  rush  of  other  business.  The  monthly  to- 
tals of  these  columns  would  provide  the  amounts  to  be  posted 
to  the  various  controlling  accounts  in  the  general  and  subsid- 
iary ledgers. 

As  a  safe  and  convenient  means,  both  of  lessening  the  amount 
of  clerical  work  and  of  providing  reliable  control,  it  is  recom- 
mended that  each  invoice  be  numbered  and  registered  con- 
secutively as  approved. 

158 


Warrants. 

The  board  has  adopted  a  special  form  of  warrant  which  is 
merely  an  order  on  the  treasurer  (signed  by  the  secretary  and 
president  of  the  board)  to  pay  a  certain  sum  of  money  to  the 
person  or  persons  specified.  Upon  the  designation  of  a  bank, 
the  signature  of  the  treasurer  converts  the  warrant  into  a 
check.  Neither  the  warrant  nor  the  stub  show  the  particulars 
of  the  bills  which  are  being  paid.  Under  the  present  procedure 
whereby  the  invoices  are  sent  to  the  vendor  with  the  warrant- 
check,  the  present  form  is  adequate  except  that  it  is  necessary 
to  repeat  on  the  stub  much  of  the  information  shown  on  the 
warrant.  However,  in  connection  with  the  proposed  accounting 
system  the  use  of  a  more  approved  form  of  warrant-check  is 
recommended.  The  advantages  of  a  form  which  is  much  more 
complete  and  adequate  in  every  way  are  discussed  in  a  subse- 
quent section. 

When  the  invoices  have  finally  been  approved  by  the  board, 
the  secretary  prepares  the  warrants.  Although  there  are  many 
instances  where  two  or  more  invoices  are  in  favor  of  the  same 
vendor  but  chargeable  to  different  appropriation  accounts,  a 
separate  warrant  is  drawn  for  each  appropriation.  In  this  way 
it  sometimes  happens  that  five  separate  warrants  may  be  pre- 
pared in  any  one  month  for  the  same  vendor.  If  it  were  pos- 
sible for  any  vendor  to  furnish  material  or  services,  a  portion 
of  the  cost  of  which  might  be  chargeable  to  each  appropriation 
account  established  by  the  budget,  the  present  method  would 
require  the  preparation  in  a  single  month  of  as  many  warrants 
in  favor  of  one  vendor  as  there  were  appropriation  accounts. 
The  amount  of  unnecessary  work  resulting  from  this  system  is 
too  great  to  be  overlooked.  Not  only  in  the  preparation  of  the 
warrant-checks,  but  in  the  many  duplicated  signatures  on  the 
part  of  the  secretary,  the  president  of  the  board  and  the  treas- 
urer this  unnecessary  work  is  evident. 

Under  the  proposed  system  of  accounting,  especially  by  the 
use  of  the  proposed  warrant-checks,  it  will  be  necessary  to  pre- 
pare but  the  one  monthly  warrant  for  all  invoices  in  favor  of 
the  same  vendor  which  are  payable  from  the  same  "funds." 

159 


When  the  warrants  have  been  signed  by  the  secretary  and 
president  of  the  board,  the  names  of  the  payees  and  amounts  of 
the  warrants  are  listed  on  schedules  arranged  according  to  ap- 
propriation accounts  chargeable.  These  schedules  are  used  both 
by  the  secretary  and  treasurer  as  the  medium  for  posting  the 
charges  to  the  respective  appropriation  ledgers.  This  step  will 
not  be  necessary  under  the  proposed  system.  Instead,  appro- 
priations would  be  charged  from  the  approved  invoices  recorded 
in  the  register  of  accounts  payable.  The  treasurer,  on  the 
other  hand,  would  record  each  warrant  in  the  register  of  re- 
ceipts and  disbursements  solely  by  funds. 

When  the  warrants  have  been  converted  into  checks  by  the 
signature  of  the  treasurer  they  are  returned  to  the  secretary's 
office,  where  the  checks  are  attached  to  the  rspective  approved 
invoices  and  vouchers.  All  of  these  documents  are  then  mailed 
to  the  vendors,  with  the  request  that  payment  be  acknowledged 
and  the  invoices  or  vouchers  returned  to  the  secretary.  By  such 
a  procedure  the  board  is  releasing  from  its  possession,  for  the 
time  being  at  least,  every  document  which  it  has  in  support  of 
such  disbursement  of  school  funds.  Each  year  there  are  sev- 
eral instances  where  it  has  been  impossible  to  obtain  the  return 
of  the  original  invoices.  In  such  cases  an  attempt  is  made  to 
obtain  a  duplicate  receipt,  but  such  attempts  frequently  result 
only  in  acknowledgment  of  the  total  payment.  Sometimes  not 
even  an  acknowledgment  is  received.  Too  much  care  cannot  be 
taken  to  secure  and  retain  every  document  in  support  of  the 
disbursement  of  school  funds.  Moreover,  if  such  a  situation  is 
allowed  to  continue  it  will  be  an  impossibility  to  prepare  com- 
plete expense  records. 

By  using  the  proposed  warrant-check  there  will  no  longer  be 
any  need  of  sending  to  the  vendor  any  more  than  the  warrant- 
check  itself,  on  which  wall  be  listed  each  invoice  which  is  being 
paid.  At  the  same  time  a  copy  of  the  warrant-check  will  be 
retained  and  be  filed  with  the  original  supporting  invoices.  En- 
dorsement of  the  check  would  automatically  acknowledge  re- 
ceipt of  payment. 

Practically  all  of  the  wrork  of  paying  bills,  even  to  the  extent 
of  mailing  the  checks  to  the  vendors,  is  done  by  the  secretary, 

160 


Under  the  present  system  this  may  to  a  certain  extent  be  ad- 
visable, but  if  the  recommendations  made  throughout  this  report, 
especially  those  with  regard  to  the  use  of  the  warrant-check 
form,  are  adopted  the  function  of  disbursing  school  funds  should 
be  delegated  to  the  treasurer.  This  means  that  when  the  war- 
rants had  been  signed  by  the  treasurer,  they  would  be  mailed 
dirctly  to  the  vendors  by  him  instead  of  being  sent  to  the  secre- 
tary for  distribution. 

For  some  reason  the  secretary  instead  of  the  treasurer  speci- 
fies on  each  warrant — by  means  of  a  rubber  stamp — the  bank 
on  which  the  warrant  is  to  be  drawn.  While  this  procedure  may 
have  been  authorized  by  the  treasurer,  still  the  designating  of 
the  bank  is  a  function  belonging  entirely  to  the  treasurer  him- 
self. 

Warrants  covering  approved  invoices  must  be  signed  by  the 
secretary  and  by  the  president  of  the  board  before  being  sent 
to  the  treasurer.  The  secretary  signs  in  ink.  Both  the  presi- 
dent of  the  board  and  the  treasurer  use  a  rubber  stamp  fac- 
simile under  the  plea  that  a  pen  and  ink  signature  would  con- 
sume too  much  time.  This  practice  is  to  be  condemned.  It  is 
recommended  that  the  board  adopt  a  rule  providing  that  all  sig- 
natures on  the  warrant-checks  be  made  in  ink. 

Payrolls  and  Payroll  Accounting 

Time  Records. 

The  use  of  time  records  at  present  is  limited  to  the  teach- 
ing force  and  to  the  one  form  called  "report  of  lateness  and 
absence  of  teachers."  No  detailed  records  whatever  are  kept 
to  cover  the  time  worked  by  the  janitors,  repairmen  or  general 
office  employees.  Although  the  number  of  employees  whose  time 
is  not  entered  daily  in  a  time  record  is  comparatively  small, 
there  should  be  no  exception  made  in  their  cases.  Payrolls  for 
these  particular  employees  must  now  be  prepared  from  general 
observation,  supplemented  by  miscellaneous  information  re- 
ceived either  verbally  or  by  means  of  various  unofficial  docu- 
ments. 

161 
C  of  C — 11 


Inasmuch  as  over  60  per  vcent.  of  the  budget  of  the  Harris- 
burg  school  district  is  for  personal  services,  the  payment  for 
which  should  be  based  on  properly  certified  time  records,  it  is 
recommended  that  a  time  record  be  kept  for  every  employee  of 
the  department,  the  time  being  entered  daily. 

It  is  the  present  practice  at  the  end  of  each  pay  period  for  the 
principal  of  each  school  to  prepare  from  the  "report  of  late- 
ness and  absence  of  teachers"  a  summary  report  called  "ab- 
stract of  report  of  lateness  and  absence."  This  report  is  sent 
to  the  office  of  the  secretary  and  is  used  as  the  basis  for  pre- 
paring the  payrolls.  It  shows  the  names  of  all  teachers,  together 
with  details  of  lateness  and  absence  and  the  names  of  substitute 
teachers.  In  case  a  teacher  has  neither  been  late  nor  absent,  no 
time  is  shown.  Except  with  respect  to  the  time  worked  by  substi- 
tute teachers,  the  report  is  a  negative  time  report.  It  is  also  a 
statistical  document  showing  information  which  is  copied  subse- 
quently both  in  a  large  bound  book  called  "consolidated  report 
of  lateness  and  absence"  and  also  on  a  special  report  form 
which  is  sent  to  the  superintendent  of  schools.  There  are  thus 
in  the  secretary's  office  three  separate  records  of  lateness  and 
absence.  It  is  suggested  that  the  board  should  discontinue  all 
these  forms  and  authorize  the  use  of  a  combination  time  record 
and  time  report  to  be  used  by  the  head  of  each  school  or  other 
organization  unit.  On  this  form,  which  should  be  prepared  in 
duplicate  by  carbon  process,  the  principal  or  head  of  each  office 
should  record  each  day  the  time  worked  by  each  employee  as- 
signed to  his  unit,  together  with  any  statistical  or  other  infor- 
mation which  might  be  desired.  At  the  end  of  each  pay  period, 
the  time  earned,  the  absences,  etc.,  should  be  totalled  and  shown 
in  the  special  columns  provided  for  the  purpose.  The  orig- 
inal copy  should  then  be  certified  as  correct  and  sent  to  the 
office  of  the  secretary.  In  this  way  the  one  form  will  take  the 
place  of  both  the  report  and  the  abstract  of  lateness  and  ab- 
sences, and  will  at  the  same  time  furnish  the  secretary's  office 
with  as  much  payroll  information  as  is  now  shown  by  the  two 
forms. 

Any  statistics  needed  by  the  superintendent  could  readily  be 
compiled  from  the  time  report,  which  would  be  always  on  file 

162 


iii  the  secretary's  office.  Any  cumulative  record  of  absent  days 
which  may  be  needed  by  the  payroll  clerk  in  computing  amounts 
earned,  etc.,  may  be  easily  secured  through  small  personnel  cards 
on  which  only  the  absent  days  need  be  recorded. 

Pay  Period. 

The  school  year  consists  of  190  school  days.  It  is  divided 
into  nine  school  months  of  twenty  teaching  days  and  one  month 
of  ten  days.  The  ten-day  month  is  -<\\  ways  the  first  month  of  the 
school  year. 

All  employees  of  the  board  are  paid  monthly,  the  teachers 
being  paid  according  to  school  months  and  all  others  by  the  cal- 
endar month.  By  such  an  arrangement  payrolls  must  be  pre- 
pared at  various  dates  throughout  the  year,  the  school  month 
having  no  direct  relation  to  the  calendar  month.  No  advantage 
whatever  can  be  seen  in  this  arrangement.  It  fails  to  provide 
for  definite  dates  of  payment  and  causes  additional  work  and 
annoyance.  If  the  board  were  to  demand  monthly  cost  and  ex- 
pense data,  the  present  pay  periods  would  work  to  a  decided 
disadvantage  for  the  reason  that  the  teachers'  payroll,  covering 
time  in  two  calendar  months,  would  necessitate  complicated  and 
detailed  analysis  in  order  to  ascertain  the  amounts  chargeable  to 
the  operations  of  the  respective  months  covered  by  each  school 
month  payroll. 

It  is  therefore  recommended  that  the  board  amend  its  rules 
and  regulations  so  that  all  payrolls  shall  be  prepared  on  a  cal- 
endar month  basis. 

Form  of  Payroll. 

The  only  information  shown  on  the  present  payroll  form 
is — 

Pay  period. 

Name  of  employee. 

Number  of  days'  time  to  be  deducted. 

Net  amount  payable. 

The  following  important  information   is  lacking: 

1 — Salar}^  rate  by  means  of  which  computations  may  be 
audited. 

163 


2 — Gross  amount  of  time  worked  which   is  also  necessary 

in  order  to  complete  an  audit. 
3 — Amount  actually  deducted  from  the  salary  of  a  teacher 

to  be  applied  to  the  teachers'  retirement  fund. 
4 — Percentage  of  retirement  fund  deduction. 

For  convenience  in  computing  the  amounts  earned,  the  pay- 
roll clerk  has  prepared  a  key  chart  or  roster  of  all  employees, 
showing  each  name  and  salary  rate  authorized,  retirement  fund 
deduction,  and  the  net  amount  payable,  providing  there  be  no 
special  or  unusual  deductions.  This  roster,  supplemented  by  tin; 
time  records,  is  the  basis  on  which  the  names,  deductions  and  net 
amounts  payable  are  copied  on  the  payroll.  A  variation  from 
the  amounts  shown  on  the  key  chart  becomes  necessary  only  if 
deductions  are  to  be  made.  A  payroll  is  the  voucher  for  personal 
service  and  should  therefore  contain  every  evidence  of  correct- 
ness of  the  amounts  shown  thereon. 

In  the  appendix  to  this  report  a  form  of  payroll  which  it  is 
believed  is  well  adapted  for  use  by  the  Harrisburg  school  dis- 
trict is  described  in  detail.  It  is  recommended  that  this  form 
supersede  the  one  now  in  use. 

Preparation  of  Payrolls. 

The  work  of  preparing  payrolls  has  been  delegated  to  one 
of  the  clerks  attached  to  the  secretary's  office.  The  payrolls  are 
in  two  main  groups,  viz.,  those  for  teachers  and  those  for  jani- 
tors. 

No  payroll  whatever  is  prepared  for  the  miscellaneous  em- 
ployees who  do  not  fall  into  either  one  of  the  above  groups,  such 
as  the  secretary,  superintendent,  tax  collector,  treasurer,  repair- 
men, stenographers,  clerks,  etc.  The  secretary  merely  prepares 
warrants  for  their  .salaries,  the  amounts  being  computed  mainly 
from  observation.  This  method  is  to  be  condemned,  particularly 
in  view  of  the  fact  that  no  time  records  are  maintained  for 
these  employees.  These  salary  warrants  simply  stand  on  the  re- 
cords as  disbursements  in  no  way  supported  by  evidence  of  cor- 
rectness. Any  audit  attempted  of  these  disbursements  must  nat- 

164 


urally  be   incomplete.     They  should  be  included  in  the  payroll 
system  the  same  as  other  employees. 

Payrolls  are  prepared  in  duplicate,  not  by  means  of  a  carbon 
process,  but  by  copying  full  details  to  a  duplicate  stub  payroll 
sheet.  This  means  that  every  payroll  sheet  must  be  written 
twice.  Xeither  of  these  two  copies  ever  leaves  the  secretary's 
office,  nor  is  any  special  use  whatever  made  of  the  stub  copy. 
It  is  therefore  very  evident  that  the  preparation  of  the  stub  copy 
is  an  unnecessary  duplication  of  work.  It  should  be  discon- 
tinued at  once.  If  a  duplicate  payroll  be  considered  necessary,  it 
should  be  made  by  carbon  process. 

There  is  a  general  lack  of  certificates,  both  on  the  abstracts  of 
time  worked  and  on  the  payrolls,  by  which  responsibility  for  the 
correctness  of  the  information  shown  thereon  may  be  definitely 
located.  Although  the  abstract  is  signed  by  the  principal,  his  sig- 
nature is  not  preceded  by  any  statement  or  certificate  by  which 
real  responsibility  may  be  established.  The  payroll  calls  for  no 
certificates  whatever  either  by  the  clerk  preparing  it,  by  the  sec- 
retary, or  by  any  member  of  the  board. 

The  proposed  payroll  procedure  calls  for  adequate  -certificates 
on  both  time  reports  and  payrolls,  not  only  by  the  persons  hav- 
ing first-hand  knowledge  of  the  facts,  but  also  by  those  employees 
having  to  do  with  the  preparation  of  the  payrolls  and  those  held 
responsible  for  the  disbursement  of  school  funds. 

From  the  schedules  of  salary  warrants,  detailed  postings  are 
made  both  by  the  secretary  and  treasurer  to  the  respective  ac- 
counts in  the  appropriation  ledgers.  This  duplication  of  post- 
ing is  the  extent  of  the  payroll  accounting  and  is  one  of  several 
unnecessary  steps  which  should  be  eliminated.  Aside  from  the 
preparation  of  the  warrants,  the  names  and  amounts  shown  on 
the  payrolls  are  written  at  least  five  times — 

On  the  payroll. 

On  the  payroll  stub. 

On  the  schedule  of  payroll  warrants. 

In  detailed  postings  to  the  appropriation  ledger  maintained 
by  the  treasurer. 

In    detailed    postings   to    the    appropriation    ledger   main- 
tained by  the  secretary. 

165 


The  board  has  over  300  employees,  so  that  compliance  with  the 
above  procedure  necessarily  means  a  vast  amount  of  work,  most 
of  which  is  believed  to  be  a  needless  duplication.  The  proposed 
payroll  procedure  would  red  net1  this  work  to  the  preparation  of 
one  single  detailed  record,  viz.,  the  payroll.  The  elimination  of 
four  of  the  above  steps  would  be  accomplished  as  follows: 

The  payroll  stub  would  be  eliminated  and  a  copy  of  the  pay- 
roll still  be  secured  by  using  a  sheet  of  carbon  paper. 

The  schedule  of  payroll  warrants  would  be  superseded  by  a 
copy  of  the  payroll  itself. 

The  appropriation  ledger  maintained  by  the  treasurer  is  be- 
lieved to  be  an  entirely  unnecessary  duplication  of  work 
and  its  discontinuance  is  recommended. 

The  postings  to  the  appropriation  ledger,  which  should  still 
be  maintained  by  the  secretary,  would  bo  only  in  monthly 
totals  instead  of  each  payroll  warrant. 

The  distribution  of  payrolls  according  to  expense  accounts, 
appropriations  and  funds  would  be  shown  by  entries  of  the  total 
amouunt  of-  the  payroll  in  the  register  of  accounts  payable  and 
register  of  receipts  and  disbursements,  respectively.  By  apply- 
ing the  proposed  in  lieu  of  the  present  procedure,  it  is  believed 
that  the  work  of  preparing  and  accounting  of  payrolls  would  be 
reduced  50  per  cent. 

Methods  of  Determining  'Retirement  Fund  Deductions  Faulty. 

According  to  the  rules  and  regulations  of  the  school  dis- 
trict, all  teachers  are  compelled  to  contribute  to  the  teachers'  re- 
tirement fund  a  certain  percentage  of  the  salary  earned,  this 
amount  not  to  exceed  $50  in  any  one  year.  The  board  of  school 
directors  is  also  required  to  appropriate  annually  to  the  retire- 
ment fund  an  amount  equal  to  that  contributed  by  all  teachers. 
Deductions  from  the  teachers'  salaries  are  made  by  means  of  the 
payroll.  HoAvever,  neither  the  individual  deductions  nor  the 
total  amount  of  such  deductions  are  shown  on  the  payroll,  this 
document  recording  only  the  net  amounts  earned.  Hence,  in 
order  to  learn  the  amounts  which  had  been  contributed  during 
any  pay  period,  it  would  be  necessary  to  refer  to  the  payroll  key 


list  or  roster  already  mentioned.  This  key  list  is  merely  a  mem- 
orandum list,  showing  the  names  and  salary  rates  of  all  teach- 
ers, together  with  the  amounts  of  their  respective  retirement 
fund  deductions,  providing  full  time  has  been  earned.  The 
amounts  shown  in  the  "retirement  fund  deduction"  column  re- 
main the  same  throughout  the  year,  no  changes  being  made  on 
account  of  absence  or  reduction  of  the  regular  monthly  salary. 
It  is  from  the  total  of  this  column  that  the  amount  of  the  war- 
rant to  be  drawn  in  favor  of  the  retirement  fund  is  ascertained. 
This  column,  although  it  may  show  the  amount  of  the  retire- 
ment fund  warrant  for  the  current  month,  cannot  be  used  to 
verify  or  substantiate  the  warrants  drawn  during  previous 
months,  for  the  reason  that  changes  are  constantly  occurring  in 
the  personnel  list.  It  certainly  should  be  possible  to  verify  from 
the  permanent  records  of  the  school  district  every  cent  which  has 
been  contributed  by  each  teacher,  as  well  as  the  total  amount 
contributed  by  all,  especially  as  this  latter  amount  determines 
how  much  shall  be  contributed  or  appropriated  by  the  board. 

The  method  employed  in  ascertaining  the  amount  of  the 
monthly  warrant  to  be  drawn  in  favor  of  the  retirement  fund  is 
also  faulty  in  that  the  same  retirement  fund  deduction  is  shown 
on  the  key  list  or  chart  opposite  the  name  of  each  teacher 
throughout  the  year,  regardless  of  the  actual  amount  of  salary 
earned  or  paid. 

The  proposed  payroll  procedure  with  respect  to  retirement 
fund  deductions  requires  that  the  payroll  show  the  gross  amount 
earned  as  well  as  the  respective  rate  of  retirement  fund  deduc- 
tion for  each  employee.  With  these  two  factors  at  hand  the  ex- 
act retirement  fund  deduction  may  be  computed  and  be  shown 
in  the  special  column  provided  for  that  purpose.  The  gross 
amount  earned,  less  deductions,  will  show  the  net  amount  pay- 
able, while  the  total  of  the  retirement  fund  column  for  all  pay- 
rolls will  represent  the  true  amount  actually  contributed. 

Need  of  Annual  Salary  Rate  for  Teachers. 

The  rules  and  regulations  of  the  school  district  make  nec- 
essary an  unwarranted  distinction  in  the  method  of  computing 
the  amounts  earned  by  teachers  in  the  elementary  schools  and 

167 


those  earned  by  all  other  classes  of  teachers,  although  they  all  are 
required  to  teach  the  same  number  of  days  each  school  year. 
According  to  these  rules  the  annual  salaries  earned  by  the  high 
school  and  special  teachers  "shall  be  divided  into  ten  equal  pay- 
ments, the  payments  to  be  made  at  the  end  of  each  school 
month."  The  elementary  teachers,  however,  are  paid  according 
to  the  actual  time  worked.  In  other  words,  although  all  teach- 
ers are  employed  for  nine  and  a-half  school  months,  the  high 
school  and  special  teachers  are  paid  c.n  a  ten  months'  basis.  The 
injustice  of  such  a  distinction  is  illustrated  in  the  first  school 
month  of  the  year,  consisting  of  ten  working  days.  For  this  first 
month  an  elementary  teacher  whose  salary  is  on  the  basis  of  $800 
per  year  would  receive  $42.10,  while  a  high  school  or  special 
teacher  whose  salarj^  might  be  the  same  would  receive  $80.  Sim- 
ilarly, a  special  teacher  appointed  after  the  beginning  of  the 
school  year  at  the  annual  salary  of  $1.000  who  worked  three  days 
in  a  school  month  would  be  paid  $5.16  per  day,  or  at  the  rate  of 
$103.20  per  school  month,  but  if  this  same  teacher  worked  the 
entire  month  she  would  receive  but  $100.  Such  complications  in 
computing  amounts  earned  naturally  cause  an  increased  amount 
of  clerical  work  and  cause  much  confusion  and  annoyance  to  all 
who  are  affected  by  these  unequal  rulings. 

It  is  therefore  recommended  that  all  employees  be  appointed 
and  paid  according  to  a  uniform  fixed  annual  salary  rate.* 

Disbursement  and  Accounting  of  Payrolls. 

When  the  payrolls  have  been  completed,  the  secretary  pre- 
pares and  signs  a  separate  pay  warrant  for  each  employee.  The 
warrants  are  then  listed  on  a  schedule,  and  after  having  been 
signed  by  the  president  of  the  board  are  sent  to  the  treasurer  to- 
gether with  a  copy  of  the  schedule.  The  treasurer  retains  the 
schedule,  but  returns  the  warrants,  after  having  countersigned 
each  one  by  means  of  a  rubber  stamp.  The  teachers  are  then  re- 
quested to  call  at  the  secretary's  office  for  their- respective  checks 
and  to  acknowledge  receipt  on  the  face  of  the  payroll.  As  a 
matter  of  fact,  not  over  85  per  cent,  of  such  receipts  are  actually 
secured,  for  the  reason  that  many  checks  are  delivered  by  proxy. 

*Since    the   survey    was    started,   the    board   has    substantially    adopted 
the    above    recommendation. 

168 


The  treasurer  should  be  the  disburser  of  school  funds,  and  in 
such  capacity  should  see  that  all  checks  are  properly  delivered. 
So  long  as  the  secretary  continues  to  perform  such  functions,  a 
situation  exists  whereby  one  official  has  charge  of  the  prepara- 
tion and  audit  of  payrolls,  the  preparation  of  warrants,  and  the 
payment  of  employees.  From  an  accounting  and  auditing  view- 
point it  is  most  unsound. 

It  is  therefore  recommended  that  all  pay  checks  be  delivered 
to  tlic  employees  by  the  treasurer.  It  is  fully  as  easy  for  the 
employees  to  call  at  the  treasurer's  office  as  at  the  office  of  the 
secretary,  even  if  the  treasurer  should  not  adopt  a  more  approved 
method  of  delivering  the  pay  checks  at  the  various  schools. 

The  logical  method  of  disbursing  payrolls  would  be  for  the 
secretary  to  prepare  one  warrant  for  the  total  of  all  payrolls  for 
a  calendar  month.  This  warrant,  which  should  be  made  payable 
to  the  treasurer  as  paymaster,  should  be  deposited  in  a  separate 
checking  account,  against  which  individual  paymasters7  checks 
would  be  drawn.  Such  account  would  then  be  in  reality  a  re- 
serve to  care  for-  the  payrolls;  the  balance  thereof  would  at  all 
times  represent  the  outstanding  pay  checks.  Aside  from  the  pro- 
per allocation  of  functions  secured  by  this  proposed  method,  a 
great  saving  of  time  would  be  made  in  the  maintenance  of  the 
books  of  account.  The  proposed  method  would  necessitate  the 
signing  by  three  officials  of  but  one  monthly  warrant  instead  of 
over  three  hundred,  and  would  decrease  proportionately  the 
number  of  accounting  transactions  which  must  be  recorded  in 
the  general  books  of  account.  The  large  amount  of  time  which 
would  be  saved  by  the  adoption  of  this  method  must  be  evident. 

School  Debt 

Tfinporo)'!/  Loans. 

The  attached  table  and  chart  are  presented  for  the  pur- 
pose of  showing  the  increase  in  the  expenditures  of  the  school 
district  for  the  last  twenty  years,  and  particularly  for  the  pur- 
pose of  explaining  the  conditions  which  led  to  the  practice  of 
negotiating  temporary  loans  each  year  in  order  to  meet  the  oper- 
ating expenses. 

169 


It  will  be  noticed  that  prior  to  the  year  1911,  the  amount  of 
the  annual  receipts  was  more  than  sufficient  to  meet  expendi- 
tures. During  the  year  1911,  however,  the  school  code  changed 
the  beginning  of  the  fiscal  year  from  June  1,  to  July  1.  This 
resulted  in  the  fiscal  year  1911  having  thirteen  instead  of  twelve 
months.  No  provision  had  been  made  in  the  budget  of  that  year 
to  meet  the  additional  month's  expenses,  with  the  natural  result 
that  the  expenditures  exceeded  the  receipts.  The  amount  of 
this  deficiency  was  $57,342.84.  To  meet  this  deficiency  the  board 
negotiated  temporary  loans  drawing  interest  at  the  rate  of  5  per 
cent.  However,  no  provisions  were  made  in  subsequent  budgets 
to  take  up  this  deficiency,  with  the  result  that  loans  have  been 
necessary  each  year  in  order  to  meet  the  expenses.  The  total 
amount  of  interest  paid  on  these  loans  for  the  past  five  years  is 
$6,283.00.  With  the  exception  of  the  interest  paid  on  the  orig- 
inal note,  this  expenditure  seems  to  have  been  unnecessary. 

The  present  school  board  is  to  be  commended  for  its  action  in 
including  in  the  tax  rate  for  the  year  1916-17.  an  additional  mill 
for  the  purpose  of  caring  for  approximately  one-half  of  the 
amount  of  the  deficiency.  This  step  is  liable  to  draw  much  un- 
warranted criticism,  but  it  should  result  in  an  ultimate  decrease 
of  expense  by  at  least  the  amount  of  interest. 

The  practice  of  issuing  notes  in  order  to  meet  current  operat- 
ing expenses  is  universally  admitted  to  be  wrong.  The  board 
should  continue  its  efforts  to  reduce  the  deficiency,  which  would 
have  been  taken  care  of  in  1912,  by  including  in  next  year's  tax 
rate  a  sufficient  millage  to  cover  the  balance  and  thereby  place 
the  school  district  upon  a  sound  financial  basis.  Thereafter  the 
current  operating  expenses  should  properly  be  paid  from  the 
current  receipts  without  the  additional  millage  (except,  of 
course,  for  increased  school  population  and  school  functions). 


170 


Comparative  Statement  of  Hie  Annual  Receipts  and  Expendi- 
tures of  the  Harrubnry  School  District  for  the 
Past  Twenty  Years. 


b  <ri 
+j 

1-1  <K 
§H 


1898 
1899 
1900 
1901 
1902 
1903 
1904 
1905 
1906 
1907 
1908 
1909 
1910 
1911 
1912 
1913 
1914 
1915 
1916 
1917 


.2 
I" 


$24,258,120 

6 

24,502,709 

6 

24,241,690 

6 

25,538,741 

6 

26,712,425 

6 

28,061,538 

6 

30,256,750 

6 

31,700,000 

7 

32,094,465 

7 

40,000,000 

6% 

40,000,000 

6Vi 

41,000,000 

6% 

46,000,000 

6% 

46,750,000 

7% 

46,750,000 

7% 

49,000,000 

8 

49,450,000 

sy2 

49,750,000 

sy2 

50,500,000 

8% 

10 

o  c 

r.  - 
-?=  o 


187  718  37 

184  420  73 

187  227  52 

184  661  83 

224  679  71 

216  417  89 

200  619  64 

193  123  82 

294  407  51 

284  673  64 

275  496.19 

270,834.43 

327,086.99 
397  842  29 

326,472.16 
371,571.25 

334,826.59 
388  920  29 

315,012.32 
322,704.07 



436,473  34 

356145.49 

420,351  49 

324  938  57 

344  577  82 

401  920  66 

400,277.79 
451,986.04 
478,323.36 
486,122.56 
492,805.61 

502,719.26 
538,136.08 
546,802.31 
562,482.01 
606,218.38 

83,895.84 
95,800.00 
79,500.00 
88,000.00 
115,000.00 

1,104.16 
1,661.01 
745.00 
1,187.33 
1,585.50 

Bonded  Indebtedness. 

The  gross  amount  of  the  bonded  indebtedness  of  the 
school  district  is  $984,000.  Of  this  amount,  $147,000  is  covered 
by  long-term  bonds.  Since  1903  a  modification  of  the  old  law 
provided  that  "all  bonds  issued  by  any  school  district  .... 
shall  be  made  payable  and  become  due  at  stated  periods, -not  ex- 
ceeding thirty  years  after  the  date  thereof  .  .  .  .  "  The  intent 
of  this  law  was  undoubtedly  that  all  bonds  issued  after  the  date 
specified  should  be  straight  serial  bonds,  whereby  an  equal 
amount  would  become  due  and  payable  each  year.  The  school 
district  has  complied  with  the  general  expression  of  the  law  by 
issuing  what  are  called  "thirty -year  serial  bonds."  However, 
the  peculiar  manner  in  which  the  so-called  serial  bonds  were 
issued  has  made  it  necessary  to  provide  special  sinking  funds 
for  each  issue. 

171 


This  situation  was  brought  about  by  the  fact  that  the  bonds 
frequently  do  not  begin  to  be  redeemable  until  five  years  after 
date  of  issue,  and  also  by  the  fact  that  the  number  and  value  of 
the  bonds  redeemable  each  year  are  not  uniform.  To  illustrate: 
The  issue  of  January,  1915,  for  $99,000  provides  that  no  bonds 
shall  fall  due  until  1920,  at  which  time  $16,000  may  be  redeemed. 
For  each  succeeding  year  until  1945  $3,000  fall  due.  In  the  last 
year  $11,000  must  be  redeemed.  Similarly,  the  issue  of  April, 
1912  for  $78,000  provides  that  $13,000  arc  iv<|. -finable  in  1917; 
$2,000  annually  for  ten  years,  and  $3,000  for  the  last  fifteen 
years.  Under  this  system,  which  calls  for  a  fixed  appropriation 
to  the  sinking  fund  each  year,  it  naturally  becomes  necessary  for 
a  separate  sinking  fund  to  be  carried  for  the  entire  life  of  the 
bond  issue,  even  though  the  annual  installment  be  accurately 
computed  and  properly  transferred  to  the  respective  sinking 
fund  each  year.  Aside  from  complying  with  the  wishes  of  pros- 
pective purchasers  of  the  bonds,  there  is  no  advantage  to  be  ob- 
tained by  varying  from  the  method  of  establishing  uniform  an- 
nual redemptions. 

It  is  therefore  recommended  that  future  bond  issues  be  ar- 
ranged in  such  denominations  and  sold  under  such  conditions 
that  after  the  first  installment  of  bonds  has  been  redeemed  the 
same  amount  will  fall  due  each  year.  Any  adjustments  neces- 
sary in  order  to  provide  for  uniform  annual  redemptions  and 
installments  should  be  covered  in  the  first  installments  which  fall 
due.  Such  a  method  would  obviate  the  necessity  of  maintaining 
sinking  funds  for  serial  issues  after  the  first  installment  of  bonds 
has  been  redeemed.  In  case  the  first  bonds  of  a  series  would 
be  made  payable  one  year  after  issue,  there  would  be  no  need 
whatever  of  a  sinking  fund. 

When  the  bonds  have  been  paid  and  cancelled,  they  are  sont 
to  the  secretary,  wrho  destroys  them.  Similar  methods  are  used 
in  connection  with  interest  coupons.  Cancelled  bonds  and  inter- 
est coupons  are  equivalent  to  cancelled  checks  and  should  be  re- 
tained to  support  the  disbursement  of  funds.  A  convenient 
method  of  preserving  interest  coupons  is  to  maintain  a  special 
blank-book  in  which  spaces  are  provided  for  the  pasting  of  the 
coupons  for  each  bond.  By  means  of  such  a  book  the  blank 

172 


spaces  always  represent  the  coupons  which  are  due  and  payable, 
hut  which  have  not  been  presented  for  payment. 

Sinking  Funds. 

The  following  table  shows  the  sinking  fund  cash  as  of 
February  1,  1917,  as  per  the  records  of  the  secretary  and  the 
treasurer's  monthly  report: 

Bond  Issue.  Treasurer's  Report.        Secretary's  Records. 

January  1,  1901 $16,065.00  $17,665.00 

April  1.  1903 9.573.62  13,006.95 

April  1,  1905 3,166.63  5.999.96 

January  1,  1908 }  in  "m  Tl  6,066.64 

October  1,  1908 \  5,000.00 

October  1,  1909,   5,066.62  4,933.28 

April  1,   1910 300.00  11,100.00 

April   1,   1911 2,400.00 

April   1,   1912,    10,400.00  13.000.00 

April  1,  1914,   6,000.00  5,100.00 

June    1,    1915,    3,300.00  6,600.00 

General  Fund,    16,120.00         

Not  named  (Union  Trust  Co.),  3,668.77 


$83,793.95*        $90.871.83 
*Report  shows  $83,993.95— an  error  of  $200. 

From  this  table  it  can  be  seen  that  the  amounts  reported  as 
belonging  to  the  various  sinking  funds  vary  considerably  in 
every  instance;  also  that  there  is  a  total  net  difference  of  $7,- 
077.88.  These  differences  are  due  to  three  main  causes — 

1 — The  budget  appropriation  to  sinking  funds  for  the  year 
1916-1917  amounting  to  $45,766.65,  although  distrib- 
uted according  to  the  respective  sinking  funds  by  the 
secretary,  was  not*  so  allocated  by  the  treasurer  but  was 
credited  in  total  to  the  so-called  general  sinking  fund. 

2 — A  few  investments  belonging  to  certain  sinking  funds  were 

transferred  to  other  funds  for  cash.    Such  transfers  were 

made  on  the  records  of  the  secretary,  but  were  ignored 

by  the  treasurer.     This  causes  a  large  difference  owinsr 

173 


to  the  fact  that  the  treasurer  does  not  keep  any  record 
of  investments. 

3 — During  the  present  fiscal  year  certain  long  term  bonds  fell 
due,  but  because  of  insufficient  balances  in  the  respective 
sinking  funds  redemption  was  made  in  part  from  the 
general  operating  fund.  The  amount  of  this  warrant 
drawn  on  the  general  fund  was  included  in  the  general 
sinking  fund  by  the  treasurer,  but  shown  merely  as  a 
deficit  by  the  secretary. 

The  need  for  a  complete  new  installation  of  adequate  sinking 
fund  records  is  apparent. 

The  board  has  adopted  a  policy  whereby  all  interest  earned  by 
any  of  the  sinking  funds,  instead  of  being  considered  as  an  in- 
come of  such  fund,  reverts  to  the  general  operating  fund.  Hence 
all  cash  actually  in  the  sinking  funds  was  originally  received 
from  budget  appropriations.  This  method,  while  unusual,  is  not 
unsound  so  long  as  the  amount  of  the  annual  installment  ac- 
tually appropriated  is  sufficient  to  retire  the  bonds  at  maturity. 
Moreover,  since  it  will  not  be  long  before  the  long  term  bonds 
will  have  been  fully  redeemed  and  particularly  since  serial 
bonds,  which  must  be  issued  from  now  on,  require  no  sinking 
fund,  no  recommendations  are  made  for  a  change  in  the  present 
procedure  of  allowing  sinking  fund  interest  to  revert  to  and  re- 
main in  the  general  operating  fund. 

Of  late  years  it  has  been  customary  to  contribute  annually  to 
the  sinking  funds  of  the  long  term  bond  issues  an  amount  equal 
to  at  least  4  per  cent,  of  the  original  issue.  This  method  has 
not  been  followed  throughout  the  life  of  the  issue,  with  the  re- 
sult that  when  certain  bonds  recently  fell  due  there  was  insuf- 
ficient cash  in  the  respective  sinking  funds  to  meet  the  amount 
of  the  redemptions.  To  meet  this  deficiency  all  of  the  available 
sinking  funds  for  all  bond  issues  of  dates  prior  to  1901  were 
used.  It  was  even  necessary  to  borrow  a  considerable  amount 
from  the  general  operating  fund.  For  this  reason  there  is  no 
cash  in  the  sinking  funds  for  bonds  amounting  to  $115,000 
which  will  fall  due  during  the  years  1921  and  1922.  For  the 
same  reason  there  now  exists  in  these  sinking  funds  a  deficit 
of  $23,677.89,  representing  the  cash  borrowed  from  the  general 
fund. 

174 


Two  statements  are  included  herein  which  purport  to  show 
the  outstanding  bonds, .together  with  the  status  of  each  respec- 
tive sinking  fund.  Assuming  that  the  data  which  was  furnished 
is  correct,  computations'  have  been  made  and  included  in  the 
statements  to  show  the  surplus,  deficit,  amounts  to  be  contrib- 
uted, etc.  These  statements  reveal  the  following  interesting 
facts,  which  should  be  carefully  considered  by  the  board : 

In  every  case  the  amounts  of  the  annual  installment  to  the 
sinking  fund  of  the  serial  bond  issue  have  been  correctly  com- 
puted. These  amounts,  if  appropriated,  will  be  sufficient  to  re- 
tire all  bonds  at  maturity.  Reference  to  the  statement  shows 
that  in  two  instances  the  amounts  held  are  more  than  sufficient, 
while  in  one  case  there  is  a  small  deficit.  These  differences  are 
explained  as  follows:  The  surplus  of  $2,040.23  which  appears  in 
the  sinking  fund  for  the  issue  of  April,  1903,  resulted  from  the 
fact  that  two  bonds  which  were  not  legally  due  for  several  years 
were  as  a  matter  of  accommodation  to  the  purchaser  redeemed 
long  before  the  date  of  maturity.  These  redemptions  appar- 
ently were  made  from  general  operating  fund  cash,  no  subse- 
quent adjustment  having  been  made.  Although  this  amount 
should  be  repaid  to  the  general  fund,  still  it  is  believed  that  it 
is  permissible  to  apply  this  surplus  to  the  deficit  which  exists 
in  other  sinking  funds.  In  1907  the  board  contemplated  a  bond 
issue  of  $49.000  to  be  dated  January  1.  1907,  and  in  the  budget 
provided  as  the  first  installment  the  sum  of  $1.666.66.  The  con- 
templated issue  was  not  made  until  January  1,  1908  and  the 
amount  was  increased  to  $69,000.  For  that  year  a  further  ap- 
propriation of  $2,933.34  was  made.  Since  that  date  the  annual 
appropriation  has  been  $2,300.  By  this  arrangement  the  ap- 
propriation to  this  sinking  fund  began  one  year  before  the  bonds 
were  issued.  Consequently  there  is  a  surplus  of  $2,300  in  this 
fund.  Other  bonds  to  the  amount  of  $42,000  were  issued  in  the 
same  year.  Howrever,  the  first  installment  was  not  paid  until 
one  year  later.  Hence  there  will  be  a  deficit  in  this  sinking  fund 
of  $1.633.40. 

The  statement  of  the  long  term  bonds  showrs  for  comparative 
purposes  the  amount  which  should  be  in  the  sinking  funds  if  the 
cash  had  been  invested  at  the  rate  of  3  per  cent.,  providing  the 

175 


resulting'  interest  had  been  allowed  to  remain  as  an  income  of 
the  sinking  fund,  also  the  amount  which  should  be  available  if  4 
per  cent,  of  the  original  bond  issue  had  been  contributed  an- 
nually. The  latter  method  is  wrong  for  the  reason  that  in  no 
case  would  the  amount  accumulated  be  the  exact  sum  needed  for 
redemption  purposes.  It  would  either  result  in  a  surplus  or  a. 
deficit,  either  one  of  which  would  cause  complications.  For  tho 
purpose  of  showing  the  actual  deficit  more  correctly,  it  has  been 
figured  on  a  3  per  cent,  actuarial  basis.  It  thus  appears  that  the 
amount  of  money  which  should  have  been  in  all  sinking  funds 
for  the  long  term  bonds  February  1,  1917  is  $113,454.81.  Against 
this  amount  there  was  actually  on  hand  $25,665,  leaving  a  de- 
ficit of  $87,789.81.  This  amount  must  be  available  in  the  years 
1921  and  1922.  It  is  perhaps  too  large  to  warrant  an  attempt 
to  cover  it  in  the  tax  levy.  Such  a  step  would  mean  that  for 
each  of  the  next  four  years  approximately  $26,000  would  have 
to  be  appropriated  simply  to  care  for  the  long  term  bonds.  If 
this  is  not  done,  an  alternative  would  be  to  contribute  during 
the  few  remaining  years  the  customary  4  per  cent,  of  the  original 
issue  and  then  arrange  to  secure  the  balance  by  the  issuance  of 
special  refunding  bonds. 

A  large  sum  of  money  has  recently  been  obtained  from  the  sale 
of  real  estate  originally  bought  from  the  proceeds  of  bond  issues. 
In  order  to  decrease  the  amount  of  this  refunding  bond  it  may 
be  advisable  to  allow  this  sum  to  apply  in  the  amount  of  the 
sinking  fund  deficit. 

The  average  yearly  balances  in  the  serial  bond  sinking  funds 
are  too  small  to  warrant  their  being  invested  in  bonds  or  other 
long  term  securities.  The  secretary's  records,  however,  show 
that  at  the  present  time  there  is  in  the  sinking  fund  for  the 
bond  issue  of  1901  a  balance  of  $25,665.  Of  this  amount  only 
$8,000  has  been  invested;  the  balance  therefore  is  only  earning 
2  per  cent.  Investments  in  city  or  local  industrial  bonds  should 
draw  at  least  4  per  cent,  interest,  and  there  is  no  apparent  reason 
why  large  sinking  fund  balances  which  will  not  be  needed  for  a 
period  of  years  should  be  kept  on  deposit  earning  only  2  per 
cent.  The  sinking  funds  of  the  non-serial  bond  issues  ought  to 
be  made  to  practically  double  the  present  earnings. 

176 


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178 


Auditing 

The  school  law  states  that  the  finances  of  every  school  district 
of  the  second  class  shall  be  properly  audited  by  two  competent 
persons  to  be  appointed  by  the  court  of  common  pleas  of  the 
county  in  which  the  district  is  located.  Every  year  since  this 
law  went  into  effect  the  court  has  appointed  the  same  two  men. 

In  complying  with  that  part  of  the  law  which  states  that  ' '  two 
competent  persons ' '  shall  be  appointed  to  make  the  annual  audit, 
the  court  has  selected  a  salesman  and  a  retired  railway  clerk. 
While  satisfaction  has  been  expressed  in  many  quarters  as  to  the 
thoroughness  of  this  audit,  still  it  cannot  be  expected  that  men 
not  specially  trained  in  accounting  and  auditing  are  best  quali- 
fied to  render  such  service.  While  they  may  be  thoroughly  con- 
scientious in  their  work  and  while  they  may  detect  many  errors 
and  fully  carry  out  the  expression  of  the  law,  still  it  is  true  that 
untrained  men  are  not  the  best  auditors.  It  is  therefore  sug- 
gested that  the  court  be  asked  to  appoint  as  school  auditors  men 
specially  trained  in  that  line  of  work.  They  should  be  in  a  posi- 
tion to  render  helpful  constructive  suggestions  and  recommenda- 
tions. 

The  procedure  now  followed  by  the  board  and  its  committees 
in  concerning  itself  with  every  small  purchase  and  payment  is 
criticised  elsewhere  in  this  report,  and  recommendations  are 
made  for  the  delegation  of  responsibility  to  other  executives, 
thereby  leaving  the  board  free  to  confine  its  efforts  to  matters 
of  legislation — to  the  passing  of  judgment  upon  matters  of  pol- 
icy, etc.  If  such  recommendations  are  adopted,  the  current  audit 
now  maintained  by  the  board  would  be  eliminated.  As"  a  mat- 
ter of  fact,  the  audit  and  approval  of  the  board  and  its  commit- 
tees are  based  mainly  on  the  secretary's  approval.  As  this  official 
is-  in  direct  touch  with  all  of  the  activities  of  the  district,  his 
approval  is  of  value  and  should  be  continued.  By  centering  re- 
sponsibility and  by  definitely  stating  and  limiting  this  responsi- 
bility, there  will  be  less  need  than  ever  of  board  approval.  It  is 
desirable  that  the  secretary  representing  the  board  incorporate 
a  certificate  of  audit  in  his  approval  of  documents. 

179 


V. 


TEACHERS'  RETIREMENT  FUND 

Establish 1 1 ic tit  <ni<]  M(tn<t</<  m<  ///  nf  UK  Fund. 

In  the  year  1908  Harrisburg  availed  itself  of  the  state  law 
of  1907,  whieh  authorized  any  city  in  Pennsylvania  to  establish 
a  retirement  fund.  Practically  all  public  school  teachers,  about 
235  in  number,  have  become  members  of  the  fund  which  actually 
started  operations  on  September  1,  1908.  The  fund  is  managed 
by  a  retirement  board  consisting  of  five  persons,  two  of  whom 
are  members  of  the  board  of  school  directors;  two  others  are 
elected  by  the  teachers,  and  the  fifth  is  the  president  of  the  board 
of  school  directors.  An  annuity  of  half  of  the  final  salary  (min- 
imum $300,  maximum  $800)  is  paid  on  retirement  after  reaching 
the  age  of  sixty  and  completing  thirty  years  of  service  (twenty 
years  of  which  must  have  been  passed  in  the  schools  of  Harris- 
burg)  .  Proportional  benefits  are  paid  at  disability. 

Contributions  and  Method  of  Financing. 

The  teachers  contribute  to  the  fund  2  per  cent,  of  their 
salaries  if  they  have  taught  ten  years  or  less,  and  3  per  cent,  if 
they  have  taught  more  than  ten  years.  No  teacher  contributes 
annually  more  than  $50.  The  city  contributes,  by  means  of  an- 
nual appropriations,  an  amount  equal  to  that  contributed  by 
the  teachers.  From  this  income  the  annual  pension  payments 
are  made.  The  amounts  which  have  not  been  expended  during 
the  year  remain  in  the  fund  as  a  reserve  until  they  too  shall  be 
needed  for  the  payment  of  pensions. 

Financial  Operations  of  the  First  Seven  Tears. 

During  the  first  seven  years  the  fund  accumulated  a  bal- 
ance of  $50,000.  The  rate  at  which  the  amount  was  accumu- 
lated, however,  decreased  rapidly  because  the  number  of  annui- 
tants and  the  amount  of  annual  disbursements  during  that  per- 

180 


iod  increased.  Each  year  a  greater  proportion  of  the  income 
was  expended  and  a  smaller  proportion  was  set  aside,  as  shown 
in  the  following  table. 

Percentage  of 
Year  Number  of  Annuitants  Income  Expended 

1908  7  21 

1909  12  42 

1910  15  43 

1911  .  17  46 

1912  18  50 

1913  19  49 

1914  21  49 

1915  24  52 

The  Financial  Prospects  of  the  Fund. 

The  disbursements  of  the  fund  will  continue  to  increase 
more  rapidly  than  the  income.  In  a  few  years  a  point  will  be 
reached  when  100  per  cent,  of  the  income,  not  21  per  cent,  as  in 
1908,  or  52  per  cent,  as  in  1915,  will  be  expended  and  when,  in 
addition,  the  reserve  will  have  to  be  drawn  upon  until  the  fund 
is  altogether  depleted.  The  main  cause  of  the  annual  increase 
of  disbursements  is  the  fact  that  each  year  a  greater  number  of 
annuities  is  added  to  the  retirement  list  on  account  of  new  re- 
tirements than  the  number  terminated  on  account  of  death. 

The  managers  of  the  fund  are  gravely  mistaken  when  they 
believe  that  the  number  of  deaths  among  annuitants  will  soon 
offset  the  number  of  new  retirements.  It  usually  takes  a  fund 
from  sixty  to  seventy  years  before  the  balance  is  reached.  The 
contributions  of  the  teachers  and  the  school  district  to  the  Har- 
risburg  fund,  however,  are  so  inadequate  (about  5  per  cent,  of 
the  payroll)  that  the  fund  would  never  survive  as  long  as  sixty 
or  seventy  years — it  will  be  depleted  within  the  twenty  years 
unless  it  is  actuarially  reorganized  on  an  adequate  basis. 

Can  the  Fund  Continue  a  Separate  Existence? 

But  even  on  an  actuarial  basis  it  may  prove  difficult  to 
make  the  fund  financially  stable  because  the  membership  of  the 
fund  may  not  be  large  enough  (only  about  300  members)  to 

181 


safeguard  it  against  wide  accidental  variations  in  the  mortality 
rate  among  the  members.  Another  and  perhaps  a  better  means 
to  save  the  beneficiaries  from  disappointment  would  present 
itself  if  the  bill  now  under  consideration  (Senate  No.  273)  pro- 
viding for  the  establishment  of  a  state-wide  sound  retirement 
fund  in  Pennsylvania  would  become  a  law.  This  bill  provides 
that  any  already  existing  local  fund  in  the  state  may  join  the 
state  fund  if  two-thirds  of  the  teachers  in  the  particular  city 
vpte  in  favor  of  the  merger. 


182 


APPENDIX  "A" 

1917-1918. 

Estimated  Receipts. 

Real  Estate  Tax  10  mills, $518,000.00^ 

State  Appropriaton,  * »  .  45,000.00 

Personal  Taxes,    7,000.00 

Interest,     . .  3,500.00 

Tuition,    2,000.00 

$575,500.00 
Estimated  Expenditures. 

Superintendent,    $3,500.00 

Secretary,     - 2,000.00 

Treasurer,    1,300.00 

Tax  Collector,  3,400.00 

Clerks, 3,660. 00 

Teachers— This  Year,   . $293,000.00 

Increase,    -. 16,231.75 

New  Teachers,    5,000.00 

Teach,  extra  time,   3,000.00 

312,231.75 

Janitors,    31,000.00 

State  Tax  on  Bonds, 4,000.00 

Interest  on  Bonds,    37,450.00 

Sinking  Funds— General,    $10,000.00 

1901 1,600.00 

1903, 3,433.33 

1905,    2,833.33 

Jan.  1908,     2,300.00 

Oct.  1908, 1,633.33 

1909,    1,866.66 

1910,    10,300.00 

1911,    2,400.00 

183 


1912,  $2,600.00 

1914,    3,000.00 

1915, 3,300.00 

$45,266.65 

Buildings,    30,000.00 

Technical   High    School,    7,000.00 

Text   Books,    13,000.00 

Supplies  and  Fuel,   25,000.00 

Printing  and  Advertising,   .- 2,000.00 

Teachers'  Retirement  Appropriation,   7,000.00 

Medical  Inspection,     2,500.00 

Public  Library, 5,000.00 

Open  Air  Schools,   ( 1,800.00 

Domestic   Arts.,    '. 800.00 

Dental  Clinic,   500.00 

Contingent,     5,000.00 

$548,408.40 

Estimated   Receipts,    $575,500 . 00 

Estimated    Expenditures, 548,406 . 40 

$27,091 . 60 

Statement  of  Condition  at  End  of  Tear. 

Estimated  Real  Estate  Taxes,   $515,000.00 

Received  to  March  1,  1917, 474,593.52 

Outstanding,    40,406.48 

Cash  in  Bank,  March  1,  1917 100,000.00 

Estimated  Receipts  to  July  1,  1917,   25,000.00 

$125,000.00 
Estimated  Expenditures — March  1  to  July  1,  1917 : 

Teachers'  Wages $118,249.18 

Janitors'   Wages,    9,372.96 

Bills,     12,000.00 

Salaries,     6,828.24 

184 


State  Tax,   $3,600.00 

Interest, 16,000.00 

Teachers'    Retirement,.          4,061.43 

Public  Library,    2,084.04 

172,195.85 
Estimated  Deficit,    47,195.85 

Cr. 

Deficit  Last  Year, $115,000.00 

Paid  on  Bonds  No  Sinking  Fund, 23,677.88 


$138,677.88 
Estimated  Surplus  of  Receipts: 

Over  Expenditures,  ...      $41,233.35 

Sale  of  Church,   21,000.00 

Sale   of   1/2   Reily   plot,        41,000.00 

103,233.35 


Estimated   Deficit,     $35,444.53 

Debt  Statement. 

Indebtedness,   July   1,    1916,    $1,117,100.00 

Bonds  Redeemed  to  February  1,  1917, 124,500.00 


$992,600.00 
Sinking  Funds,    102,871.83 


Net  Bonded  Debt, $889,728.17 


Assessed  Valuation,    $51,865,638.00 

Borrowing   Capacity,    1,037,312.76 

Net  Bonded  Debt,    889,728.17 


Net  Borrowing  Capacity,  147,584.59 

Next  Year's  Sinking  Fund,   45,266.65 


Total  Borrowing  Capacity,   $192,851 . 24 

185 


APPENDIX  "B" 

DESCRIPTION  OF  RECORDS  AND  PROCEDURE  RELAT- 
ING TO  CENTRAL  ACCOUNTING  SYSTEM. 

In  the  following  pages  are  briefly  described  the  records  and 
procedure  which  are  recommended  for  adoption  by  the  board 
in  connection  with  the  proposed  accounting  system.  The  sys- 
tem proposed  is  a  concise  one  and  contains  no  record  or  docu- 
ment which  can  t>e  dispensed  with  if  an  effective  control  is  to  be 
maintained  over  the  accounts  and  finances  of  the  board.  It  is  a 
system  which  has  already  been  installed  and  is  in  successful 
operation  in  various  city  departments  throughout  the  country. 
The  system  is  fully  described,  not  with  the  expectation  that  it 
will  cover  each  point  of  discussion  or  meet  every  feature  of  the 
local  conditions,  but  in  the  belief  that  it  may  be  used  as  the 
guide  for  making  a  much  needed  reorganization  of  the  account- 
ing forms  and  methods  now  in  use. 

The  system  is  based  on  the  use  of  the  following  documents: 

Requisitions. 
Stores  invoices. 
Purchase  orders. 
Payrolls. 
Invoice-vouchers. 
Warrant-checks. 
Registered  bills. 

All  of  the  above  documents  are  registered  originally  in  one 
or  more  of  the  following  registers: 

Register  of  stores  invoices. 
Register  of  orders. 
Register  of  accounts  payable. 
Register  of  warrant-checks. 
Register  of  accounts  receivable. 
Register  of  receipts. 

186 


From  the  original  documents  and  registers  the  following  sub- 
sidiary records  are  written  up: 

Appropriation  ledger. 

Claimants'  ledger. 

Expense  ledger. 

Property  and  equipment  ledger. 

Cash  book. 

The  totals  of  the  registers  at  the  end  of  each  month  are  posted 
through  the  general  journal  to  the  general  ledger  of  the  depart- 
ment. From  the  general  ledger  and  subsidiary  ledgers*  the  fol- 
lowing financial  statements  are  prepared: 

Balance  sheet. 

Statement  of  revenues  and  expenses. 

Fund  statement. 

Statements  of  receipts  and  disbursements. 

Statement  of  appropriation  balances. 

A  detailed  description  of  the  various  forms  of  records  and 
the  procedure  relating  to  their  use  follows. 

Requisition. 

A  standard  form  of  requisition  on  the  purchasing  agent 
should  be  provided. 

Requisitions  should  be  prepared  in  duplicate  by  carbon  pro- 
cess in  the  various  divisions  or  institutions  of  the  department. 
They  should  contain  the  following  information: 

Requisition  series  number. 

Name  of  bureau,  division,  etc.,  originating. 

Date. 

Purpose  for  which  required. 

Name  and  title  of  person  to  whom  delivery  is  to  be  made. 

Point  of  delivery. 

Date  on  or  before  which  delivery  is  required. 

Quantity  and  unit. 

Description  of  requirements. 

Estimated  cost. 

187 


Certificate  of  necessity  by  originating  bureau  head,  etc. 
Names  and  addresses  of  possible  vendors. 
Code  number  of  appropriation  chargeable. 

After  being  certified  in  the  originating  division,  requisitions 
should  be  submitted  to  the  responsible  official  for  approval. 

If  the  items  requisitioned  are  to  be  purchased  and  if  sufficient 
funds  are  available,  the  approved  requisition  should  then  be 
sent  to  the  purchasing  agent,  who  should  proceed  to  obtain  the 
necessary  bids  by  the  use  of  official  quotation  sheets  or  other- 
wise, prior  to  issuing  a  purchase  order.  When  the  order  is 
issued  the  requisition  number  will  be  shown  on  the  order  and  a 
memorandum  of  the  order  number  will  be  inserted  on  the  re- 
quisition, together  with  the  date  the  order  was  issued  and  the 
name  of  the  vendor. 

If  the  items  requisitioned  are  to  be  supplied  from  the  store- 
house, the  approved  requisition  should  be  sent  to  the  store- 
keeper for  action.  Cross  reference  of  document  numbers  should 
be  shown  both  on  the  requisition  and  on  the  resulting  stores- 
invoice. 

FurcJiase  Orders. 

All  purchase  orders  should  originate  in  the  purchasing 
agent's  office  after  quotations  have  been  obtained  and  the  ven- 
dor from  whom  the  goods  are  to  be  purchased  has  been  decided 
upon. 

Each  order  should  be  prepared  in  quadruplicate  by  carbon 
process,  a  different  color  of  paper  being  used  for  each  of  the 
four  copies.  The  orders  should  be  made  up  in  pads  by  the  print- 
ers before  delivery  and  should  be  punched  so  that  they  may  be 
used  in  loose-leaf  binders  if  desired. 

The  information  to  be  shown  on  the  purchase  order  is  as  fol- 
lows : 

Order  number. 

Name  and  address  of  vendor. 
Name  of  consignee. 
.  Point   of  delivery. 
Date  of  order. 

188 


Code  number  of  appropriation  chargeable. 

Number  of  requisition  upon  which  order  originated. 

Quantity  and  unit. 

Description. 

Price  per  unit. 

Amount. 

Certificate  of  purchasing  agent. 

Certificate   of  departmental   accounting   officer. 

After  the  orders  are  prepared,  the  original,  duplicate  and 
triplicate  copies  should  be  sent  to  the  accounting  officer,  while 
the  quadruplicate  copy  should  be  retained  by  the  purchasing 
agent. 

The  reason  for  requiring  that  all  purchase  orders  be  sent  to 
the  accounting  officer  is  to  enable  this  official  to  encumber  the 
estimated  amount  thereof  on  the  appropriation  ledger  so  that  the 
department  may  know  at  all  times  the  amounts  of  its  contingent 
liabilities  and  that  overencumbrances  of  appropriations  may  be 
prevented. 

To  insure  the  transmission  of  all  orders  to  the  accounting 
officer  for  registration,  a  note  should  be  printed  on  the  face  of 
each  order  stating  that  no  order  is  valid  until  signed  by  the  ac- 
counting officer. 

After  encumbrance  on  the  appropriation  ledger  the  original 
copy  of  the  order  should  be  transmitted  to  the  vendor,  the  dupli- 
cate should  be  retained  by  the  accounting  office  for  registration, 
and  the  triplicate  should  be  returned  to  the  purchasing  agent. 
Upon  receipt  of  triplicate  copy  the  purchasing  agent  may  trans- 
mit the  quadruplicate  copy  of  order  to  the  person  to  whom  de- 
livery is  to  be  made. 

Register  of  Orders. 

In  order  to  control  the  incurrence  of  liabilities,  provision 
should  be  made  for  the  registration  of  each  order  before  it  is 
issued.  The  department  becomes  liable  as  soon  as  an  order  is 
issued,  and  the  respective  appropriations  therefore  should  be 
encumbered  accordingly,  otherwise  effective  accounting  control 
cannot  be  maintained.  The  information  to  be  recorded  on  the 
register  of  orders  is  as  follows: 

189 


Ovder  number. 

Date  of  issuance  of  order. 

Requisition  number. 

Name  of  vendor. 

Nature  of  order. 

Code  number  of  appropriation  chargeable. 

Amount. 

Invoice  number. 

Remarks. 

The  number  of  the  invoice  resulting  from  the  issuance  of  an 
order  cannot  be  entered  until  delivery  is  made. 

If  the  number  of  appropriation  accounts  is  not  too  large,  a 
distribution  of  orders,  according  to  appropriations,  may  be  con- 
veniently secured  by  means  of  a  columnar  insert  sheet  or  by 
providing  sufficient  distribution  columns  in  the  register.  The 
sole  purpose  of  such  an  arrangement  would  be  to  avoid  the  ne- 
cessity of  posting  each  order  to  the  appropriation  ledger,  using 
monthly  total  instead. 

It  should  be  possible  for  the  department  to  know  at  all  times 
not  only  the  amount  of  expenditures  which  have  been  made  to 
liquidate  orders  filled,  but  also  the  amount  of  orders  outstand- 
ing. This  record  will  provide  the  means  for  ascertaining  this  in- 
formation. 

As  soon  as  a  purchase  order  is  received  by  the  accounting  of- 
fices it  should  be  registered — a  basis  will  thus  be  afforded  for  es- 
tablishing the  necessary  reserves  to  show  liabilities  incurred  by 
the  department  on  contracts  and  open-market  orders. 

Appropriation  Ledger. 

This  ledger  should  be  loose-leaf  in  form  and  should  contain  a 
separate  sheet  or  sheets  for  each  appropriation. 

In  respect  to  each  account,  the  following  information  should 
be  shown  at  the  top  of  each  sheet: 

Department,    bureau,    division,    office,    function    or   sub- 
function. 

Date  of  original  appropriation. 
Title  of  appropriation. 

190 


Code  number  of  appropriation. 

Amount  of  original  appropriation. 

Particulars  of  modification  of  original  appropriation. 

Transfers  to  or  from  other  appropriations. 

Revenues  creditable  to  appropriation. 

Balance  of  appropriation  after  modification. 

In  the  body  of  the  ledger  sheet  the  following  information  will 
be  provided  for  in  columnar  form : 

Date. 

Name  of  vendor. 

Description. 

Invoice  number. 

Order  number. 

Amount  of  invoice. 

Unexpended  balance. 

Reserve  for  contracts  and  open-market  orders. 

Date. 

Contract   or   order  number. 

Amount  of  contract  or  order. 

Amount  of  orders  cleared. 
Unencumbered  balance. 

Before  purchase  orders  are  issued  or  contracts  are  certified, 
the  necessary  entries  should  be  made  in  the  columns  provided 
for  that  purpose  under  the  heading  of  "reserve  for  contracts 
and  open-market  orders."  As  invoices  are  received  and  regis- 
tered, entries  should  be  made  in  the  respective  columns. 

If  it  be  found  possible  to  provide  for  a  distribution  of  the 
orders  placed  and  liquidated,  as  suggested  under  the  heading 
"order  register."  it  might  not  be  necessary  to  post  each  separ- 
ate order  to  the  appropriation  ledgers,  excepting  at  the  end  of 
the  year  or  when  appropriation  balances  are  getting  low. 

Invoices  received  for  supplies  delivered  or  services  rendered 
represent  a  definite  liability.  As  orders  or  contracts  are  filled, 
invoices  should  be  submitted  covering  the  amount  of  supplies, 
etc.,  delivered  or  services  rendered.  Such  invoices  when 
charged  to  an  account  in  the  appropriation  ledger  therefore  can- 

191 


eel  the  encumbrances  already  entered  in  the  "amount  of  order 
or  contract"  column.  As  invoices  liquidating  orders  or  contracts 
are  entered,  the  amount  liquidated  should  be  entered  in  the  col- 
umn headed  "amount  of  orders  cleared." 

Receipts  which  are  in  the  nature  of  refunds  of  amounts  pre- 
viously charged  against  appropriations  should  be  entered  in  red 
ink  in  the  column  headed  "amount  of  invoice." 

For  various  reasons,  such  as  in  the  case  of  partial  shipments,, 
invoices  may  be  received  for  amounts  which  differ  from  the  orig- 
inal amount  of  the  order  or  contract.  In  such  cases  the  amount 
to  be  inserted  in  the  "orders  cleared"  column  should  be  the  ex- 
act amount  of  order  previously  charged,  the  unfilled  balance  of 
the  order  being  re-entered  in  the  ' '  amount  of  contracts  or  orders 
registered"  column.  The  amount  of  cancellations  of  orders 
should  be  entered  in  the  "orders  cleared"  column. 

Postings  to  this  ledger  should  be  made  from  the  registered 
copies  of  orders,  contracts  and  invoice-vouchers. 

If  such  procedure  is  followed  it  will  be  possible  at  any  time 
to  ascertain  the  condition  of  each  appropriation,  not  only  as  to 
the  balance  unexpended,  but  also  as  to  the  unencumbered  bal- 
ance— i.  e.,  the  balance  of  the  appropriation  which  would  remain 
if  all  orders  and  contracts  were  filled  completely. 

Payrolls. 

A  standard  payroll  form  should  be  designated  and  in- 
stalled.    This  form  should  show  the  following  information : 

Name  of  the  department,  bureau,  division,  institution,  etc. 
Period  covered  by  payroll. 
Name  (of  each  employee). 
Title. 

Rate  of  pay. 
Time  worked. 
Gross  amount  earned. 
Deductions. 
Net  amount  payable. 

Distribution  of  amount  payable  according  to  appropria- 
tions chargeable. 

192 


Instead  of  attempting  to  make  the  payroll  serve  as  a  posting 
medium  for  cost  or  expense  accounting  purposes,  time  reports 
should  be  submitted  by  every  employee  for  the  period  corres- 
ponding to  that  covered  by  the  payroll  which  would  show  the 
distribution  of  the  time  of  each  employee  according  to  the  stand- 
ard classification  of  expenditures.  Postings  should  be  made 
from  these  time  reports  to  the  various  accounts  in  the  expense 
ledger  in  order  that  the  amounts  chargeable  may  be  distributed 
accurately  to  the  respective  organization  units  and  functions 
or  activities. 

The  standard  form  of  payroll  should  be  used  by  all  organiza- 
tion units,  and  as  far  as  possible  should  be  prepared  by  author- 
ized persons  who  can  certify  to  the  correctness  of  the  data  shown 
thereon.  In  every  case  the  exact  time  shown  on  the  payroll  should 
be  supported  by  detailed  time  reports,  certified  as  correct  by 
the  person  in  cha-rge  having  a  direct  knowledge  of  the  facts. 

The  certificates  on  the  payroll  should  cover  the  following 
points : 

That  the  amounts  stated  on  the  payroll  are  properly  charge- 
able against  the  appropriation  or  fund  specified. 

That  no  part  of  the  several  amounts  charged  on  the  pay- 
roll have  been  included  or  paid  on  previous  payrolls. 

That  there  is  on  file  evidence  that  each  person  named  on  the 
payroll  was  duly  elected  or  appointed  to  the  positions  in- 
dicated. 

That  there  is  on  file  a  duly  certified  report  covering  the 
time  worked  as  shown  on  the  payroll. 

That  payment  of  the  total  amount  shown  on  the  payroll  will 
not  exceed  the  unencumbered  balance  of  the  respective 
appropriations  chargeable. 

Invoice-Vouchers. 

At  the  time  purchase  orders  are  transmitted  to  vendors 
blank  copies  of  the  invoice  form  (original  and  duplicate)  should 
be  enclosed.  In  rendering  bills  the  vendor  should  prepare  the 
invoice  in  duplicate,  giving  the  following  information : 

193 
C  of  C— 13 


Name  and  address  of  vendor. 

Date  of  invoice. 

Number    of    order    (under    which    deliveries    are    being 

made). 

Particulars  of  deliveries. 
Amount  of  each  item. 
Total  amount  of  invoice. 

On  the  reverse  side  of  the  invoice-voucher  standard  certifi- 
cates and  columns  for  the  distribution  of  the  total  amount  of  the 
invoice  according  to  appropriations  chargeable  and  the  expense 
classification  should  be  printed.  These  certificates  should  be 
signed  by  the  person  to  whom  delivery  is  made  and  also  by  the 
responsible  supervising  official,  who  should  insert  the  fund  dis- 
tribution and  the  expense  classification  before  transmitting  the 
copy  of  the  invoice-voucher  to  the  accounting  officer. 

The  adoption  of  such  a  system  will  enable  the  accounting  offi- 
cer to  audit  claims  currently  from  day  to  day  instead  of  hav- 
ing them  pile  up  monthly  or  semi-monthly  as  at  present. 

With  respect  to  invoices  on  which  a  cash  discount  for  prompt 
payment  may  be  obtained,  it  should  be  possible  for  the  account- 
ing officer,  as  soon  as  he  has  completed  the  audit,  to  proceed  im- 
mediately to  draw  a  warrant-check  therefor  and  transmit  it  to 
the  proper  officers  for  signature  and  transmittal  to  vendor. 

All  invoices  not  subject  to  a  cash  discount  should  be  paid  at  a 
fixed  time  once  each  month.  Under  such  conditions  audited  in- 
voices may  be  accumulated  so  that  one  warrant-check  may  be 
prepared  covering  all  invoices  rendered  by  the  same  vendor 
during  a  given  month. 

The  main  advantages  to  be  derived  from  the  use  of  a  stand- 
ard form  of  invoice-vouchers  are: 

Assurance  of  uniform  certifications  as  to  delivery  and  in- 
spection. 

Ability  to  follow  up  deliveries  and  hence  take  advantage  of 
discounts. 

Charges  can  be  entered  on  the  books  within  the  appropriate 
fiscal  period. 

194 


Audit,  filing-  and  general  accounting  work  is  facilitated. 
Accounting  officer  receives  immediate  advice  of  claims  in- 
curred. 

Register  of  Accounts  Payable. 

This  register  should  be  a  loose-leaf  record  in  which  all 
invoice-vouchers  are  entered  immediately  after  audit.  The  es- 
sential information  to  be  recorded  in  respect  to  each  claim  is  as 
follows : 

Order  number. 

Invoice-voucher  number. 

Warrant-check  number. 

Date  of  invoice. 

Date  of  registration  of  invoice. 

Name  of  claimant. 

Nature  of  claim. 

Amount  of  claim. 

Code  number  of  appropriation  chargeable 

The  distribution  of  each  invoice-voucher  by  class  of  fund  and 
the  main  classifications  of  expenditure  should  also  be  shown. 

The  record  will  disclose  at  all  times  the  condition  of  accounts 
payable,  i.  e.,  whether  they  have  been  audited  only  or  warranted 
for  payment.  Incidentally,  the  record  will  help  to  prevent  dupli- 
cate payments.  In  addition,  this  register  will  furnish  totals  for 
posting  to  the  general  ledger  controlling  accounts  and  will  prove 
the  accuracy  of  the  postings  to  the  appropriation  ledger. 

Warrant-Check. 

Warrant-checks  should  be  drawn  in  the  accountant's  office 
immediately  after  the  invoice-voucher  has  been  audited,  when 
a  cash  discount  is  offered  for  prompt  payment.  At  the  end  of 
each  month,  warrant  checks  should  be  drawn  for  all  audited  in- 
voice-vouchers on  which  discount  has  not  been  allowed,  i.  e..  for 
all  accounts  not  previously  paid.  Only  one  warrant-check  should 
be  prepared  in  payment  of  all  the  claims  (invoice-vouchers)  of 
the  same  vendor  received  during  the  preceding  month. 

195 


Warrant-checks  should  be  prepared  in  duplicate  by  carbon 
process.  The  original  should  be  divided  into  two  parts  by  a  per- 
foration, the  upper  portion  being  a  statement  of  invoices,  while 
the  lower  portion  forms  the  warrant  authorizing  the  treasurer 
to  pay  the  vendor  the  sum  of  the  invoices  listed  on  the  upper 
portion  of  the  sheet,  and  later  becomes  a  check. 

The  information  to  be  shown  on  the  upper  portion  of  the 
warrant-check  is  as  follows : 

Number  of  warrant. 
Date  of  invoice. 
Invoice  number. 

Particulars  of  invoice. 

\ 

Code  number  of  appropriation  chargeable. 
Amount  of  invoice. 
Total  of  all  invoices. 

On  the  lower  portion  of  the  warrant-check  would  be  shown : 

Check  number. 

Date. 

Name  of  payee. 

Amount  (in  words  and  figures). 

Signature  of  fiscal  officers. 

Signature  of  treasurer. 

All  of  the  above  information,  except  the  signatures,  will  also 
appear  on  the  duplicate  copy  of  the  warrant-check.  In  addition, 
space  will  be  provided  on  the  duplicate  for  certification  as  to  the 
verification  of  calculations,  and  approval  for  payment. 

After  the  warrant-checks  have  been  drawn  and  signed  by  the 
fiscal  officers,  they  become  an  order  on  the  treasurer  to  pay. 
The  procedure  to  be  followed  should  be  for  each  warrant  to  be 
sent  to  the  treasurer  for  signature  and  registration  before  issu- 
ance. The  warrant-check  should  be  so  designed  that  the  signa- 
ture of  the  treasurer  converts  the  warrant  into  a  check  on  a 
designated  bank. 

A  space  should  be  provided  on  the  duplicate  warrant-check  for 
certification  by  the  accounting  officer  to  the  effect  that  the  in- 
voice-vouchers are  correctly  listed  and  charged,  and  that  there 

196 


are  unencumbered  appropriations  sufficient  to  cover  the  total 
amount  of  the  warrant.  It  is  only  upon  such  certification  that 
the  treasurer  should  sign  a  warrant. 

The  duplicate  of  the  warrant-check  should  be  filed  by  the 
Hccouiiting  officer  with  the  copy  of  the  order  and  the  invoice- 
vouchers. 

After  registration  by  the  treasurer,  the  warrant-check  should 
be  mailed  directly  to  vendors  or  handed  out  to  claimants  who 
may  call  at  his  office  to  collect. 

The  use  of  the  proposed  warrant-check  would  save  much  cleri- 
cal work,  and  would 

Secure  an  exact  copy  of  the  payment  document. 
Eliminate  letters  or  advices  of  transmitted  in  connection 

with  the  mailing  of  remittances. 
Greatly  facilitate  the  audit  of  claims. 
Simplify  filing  procedure. 

Register  of  Warrant-Checks. 

A  register  of  warrant-checks  and  withdrawls  from  banks 
should  be  installed  in  the  office  of  the  treasurer.  In  this  record, 
all  warrant-checks  signed  by  the  treasurer  should  be  recorded 
before  issuance.  The  following  information  should  be  shown  in 
respect  to  each  warrant-check: 

Warrant-check  number. 
Voucher  number. 
Name   of  payee. 

Code  number  of  appropriation  chargeable. 
Amount  of  warrant-check. 

Distribution  of  amounts   (by  banks  on  which  checks  are 
drawn). 

Claimants '  Ledger. 

A  claimants'  ledger,  in  card  form,  giving  brief  details  of 
all  financial  transactions  with  each  creditor,  should  be  adopted. 
This  record  should  show  the  following  information : 

Name  and  address  of  creditor. 
Date  of  invoice* 

197 


Particulars  of  invoice. 
Amount  of  invoice. 
Date  of  warrant-check. 
Amount  of  warrant-check. 
Amount  of  adjustment  authorities. 

These  cards,  if  posted  currently,  will  show,  at  all  times,  the 
•amount  due  to  each  creditor,  and  in  addition  the  amount  of 
business  transacted  with  a  vendor  during  a  given  period.  They 
will  also  form  a  valuable  record  for  reference  purposes,  and  will 
tend  to  reduce  duplicate  payments. 

Registered  Bill. 

A  standard  form  of  registered  bill  should  be  used  for 
billing  amounts  due  to  the  department  for  all  classes  of  revenue 
or  accounts  receivable  for  which  it  is  not  necessary  to  provide 
special  forms. 

Registered  bills  should  be  prepared  in  duplicate.  The  infor- 
mation to  be  inserted  thereon  is  as  follows : 

Registered  bill  number. 
Date. 

Classification   of   revenue   or   account  receivable. 
Name  and  address  of  debtor. 

Description  of  work  performed  or  supplies  furnished. 
Amount  of  bill. 

Code  number  of  appropriation   or   fund   account   to   be 
credited. 


All  such  bills  should  be  cleared  over  the  desk  of  the  account- 
ing office  if  they  are  not  prepared  directly  under  his  supervis- 
ion. 

Register  of  Accounts  Receivable. 

This  register  should  be  used  to  record  all  amounts  accru- 
ing to  the  department.  Every  bill  for  an  amount  due  should  be 
cleared  through  the  accounting  officer,  if  not  rendered  by  him 
directly.  The  information  to  be  recorded  on  this  register  is  as 
follows : 

198 


Date. 

Name  of  debtor. 
Particulars  of  account. 
Period  covered. 
Amount  of  accrual. 

Distribution    of    accrual    (according   to    period   covered, 
etc.) 

In  every  case  hills  should  be  recorded  in  this  register  before 
issuance. 

Expense  Ledger. 

In  order  that  details  of  expenditures  may  be  available  for 
the  guidance  of  administrative  officials  and  for  the  preparation 
of  special  statements  to  the  state  and  federal  educational  bu- 
reaus, it  is  necessary  to  operate  an  expense  ledger.  This  record 
should  be  loose-leaf  in  form,  a  separate  sheet  being  provided  for 
each  functional  group  of  accounts  appearing  in  the  standard 
classification  of  expenditures.  The  information  to  be  recorded 
in  this  ledger  is  as  follows : 

Department  or  function. 

Bureau  or  subfunction. 

Title  of  account. 

Code  number  of  account. 

Date. 

Description  of  expenditure. 

Reference. 

Amount. 

Debit. 

Credit. 
Distribution. 

The  distribution  should  be  shown  in  a  series  of  columns  at  the 
right-hand  side  of  each  sheet.  In  these  columns  the  expenses 
incurred  will  be  analyzed  in  accordance  with  the  standard  classi- 
fication of  expenditures. 

Postings  to  this  ledger   are   from   three   sources: 
199 


Invoices  mid  payrolls  registered  in  the  register  of  accounts 

payable. 

Distribution  of  stores  issued. 
Register  of  accounts  receivable. 

The  majority  of  the  items  posted  to  this  ledger  are  debits. 
If,  through  clerical  errors  or  otherwise,  a  credit  entry  is  neces- 
sary, it  should  be  entered  in  the  col  inn  n  headed  "credits"  and 
extended  to  the  right  in  the  appropriate  column,  in  red  ink. 

Register  of  Receipts. 

A  register  of  receipts  should  be  used  to  record  all  moneys 
received  irrespective  of  the  nature  of  receipt.  This  record 
should  be  ruled  to  show  the  following  information : 

Date  of  receipt. 

Reference   to   charge    (registered   bill   number,    etc.) 

Name  of  payor. 

Amount  received. 

Distribution. 

The  distribution  will  be  made  in  several  cash  columns  bearing 
headings  corresponding  to  the  kinds  of  receipts  most  frequently 
received.  Further  blank  headed  columns  should  be  provided 
for  special  receipts  of  an  infrequent  nature.  A  column  should 
be  left  at  the  extreme  right  of  the  sheet  in  which  to  insert  the 
title  of  the  fund  to  be  credited  in  respect  to  items  not  analyzed 
specifically. 

Cash  Book. 

A  cash  book  should  be  maintained  by  the  treasurer.  This 
cash  book  should  be  written  up  daily,  the  necessary  entries  being 
obtained  as  regards  receipts  from  the  register  of  receipts,  and  as 
regards  disbursements  from  the  register  of  warrant-checks.  Only 
the  daily  totals  from  these  two  registers  should  be  entered  in  the 
cash  book — information  required  as  to  details  can  always  be  ob- 
tained by  direct  reference  to  the  registers. 

The  cash  book  should  balanced  and  the  balance  verified  by 
means  of  counting  the  cash  on  hand  with  the  treasurer,  and  ob- 

200 


taining  a  certificate  as  to  the  balance  at  bankers.  This  work 
should  be  performed  either  by  the  auditor  or  the  accounting  of- 
ficer. If  an  independent  auditor  is  available  it  would  be  pref- 
erably performed  by  such  an  official. 

Property  and  Equipment  Ledger. 

The  property  and  equipment  ledger  should  be  in  loose- 
leaf  form  and  should  contain  an  account  for  each  parcel  of  real 
estate,  building  or  other  improvement,  and  each  inventory  of 
equipment,  classified  as  desired. 

It  should  be  designed  to  record  the  following  information  re- 
garding all  property  of  the  department: 

Description  of  property  (class,  location,  dimensions,  etc.) 

Probable  life. 

Date  of  acquisition  or  construction. 

Original  cost  or  appraised  value. 

Additions    (purchases). 

Deductions   (sales,  transfers,  losses,  etc.) 

Depreciation  (or  appreciation). 

Repairs   (description,  cost  and  date  made). 

These  accounts  should  be  opened  originally  from  data  collected 
by  the  several  persons  under  whose  jurisdiction  the  property  is 
held  and  used.  Subsequently  these  accounts  may  be  augmented 
by  charges  for  invoices,  payrolls,  and  original  warrants  as  addi- 
tional property  is  acquired  by  purchase  or  construction.  The 
should  be  divided  into  the  following  main  divisions: 


1  —  Real  estate  sites  and  buildings  —  This  division  should  con- 
tain an  account  for  each  piece  of  property  consisting  of 
or  occupying  a  parcel  of  land  identified  by  description 
and  map  of  boundary,  as  well  as  of  buildings  or  other 
structures  situated  thereon.  It  should  show  the  cost  of 
purchase  and  construction,  and  all  outlay  constituting 
the  total  cost  of  acquisition,  betterments,  and  extensions 
as  they  have  severally  ensued,  as  well  as  the  provision 
for  depreciation  consequent  upon  use,  age,  and  obso- 
lescense. 

201 


2 — Portable  property  and  equipment  of  all  kinds — This  divi- 
sion should  contain  accounts  of  each  character  of  chattel 
listed  and  classified  upon  schedules  or  inventories  cur- 
rently prepared,  corrected  and  recast  as  changes  occur. 

3 — Work  in  progress — This  division  should  contain  accounts 
with  all  properties  included  in  division  1  insofar  as 
they  relate  to  the  various  stages  and  particulars  of  con- 
struction, which,  when  completed,  would  be  transferred 
in  a  suitable  summary  form  to  division  1. 

General  Journal. 

A  general  journal  should  be  provided.  This  may  be  in 
loose-leaf  form,  in  which  case  it  would  consist  of  journal  vouch- 
ers each  on  a  separate  sheet  consecutively  numbered,  or,  if  pre- 
ferred, a  bound  book  may  be  used. 

The  information  in  respect  to  each  journal  entry  would  be  as 
follows : 

Journal   voucher   entry   number. 

Date. 

Fund  affected. 

Particulars  of  entry. 

Subsidiary  ledger. 

Posted  by. 

Amount — Debits. 
— Credits. 
General  ledger. 

Posted  by. 
Amount — Debits. 
—Credits. 

Certification  as  to  correctness  by  accounting  officer. 
Approval  by  fiscal  officer. 

The  form  of  journal  should  provide  for  showing  the  entries 
relating  to  the  general  and  subsidiary  ledgers  in  parallel  col- 
umns. All  postings  to  the  general  ledger  should  be  made  through 
the  general  journal. 

202 


General  Ledger. 

A  general  ledger  containing  controlling  accounts  over  all 
other  financial  records  should  be  installed  and  operated. 
The  uses  and  purposes  of  a  general  ledger  are— 
1 — To  make  available  in  a  single  record  all  the  facts  necessary 
to  inform  those  in  administrative  control  concerning  the 
true  financial. condition  of  the  department  and  the  re- 
sults of  operating  its  various  functions. 

2 — To  obtain  control  over  the  accuracy  of  all   other  depart- 
mental financial  records  and  reports. 

In  order  that  business  transactions  may  be  summarized,  two 
groups  of  accounts  should  be  maintained  in  the  general  ledger — 
one  relating  to  proprietary  transactions,  and  the  other  to  fund- 
ing operations. 

The  first  group  should  show  what  the  department  owns,  what 
it  owes,  and  what  the  results  of  its  operations  have  been,  ex- 
pressed in  terms  of  revenue,  expense,  surplus  or  deficit.  The  sec- 
ond group  should  show  the  resources  available  and  appropria- 
tions or  authorizations  to  incur  liabilities  against  such  resources. 
In  other  words,  the  general  ledger  should  contain  all  summary 
and  other  accounts  necessary  to  produce  a  complete  balance  sheet 
and  operation  statement  of  the  department. 

As  a  saving  can  be  effected  by  standardizing  the  ruling  of  the 
general  and  various  subsidiary  ledgers,  it  is  suggested  that  stand- 
ard forms  of  debit  and  credit  ledger  sheet  and  analytical  ledger 
sheet  be  adopted.  These  could  be  used  not  only  for  the  general 
ledger,  but  also  for  subsidiary  ledgers,  or  any  other  purpose  re- 
quired. The  ledger  sheets  should  be  printed  in  loose-leaf  form 
so  as  to  permit  of  arrangement  in  any  manner  desired.  It  is 
recommended  that  after  the  sheets  forming  the  new  general  led- 
ger are  settled,  the  loose-leaf  sheets  on  which  such  accounts  are 
written  up  be  bound  in  permanent  form. 

Statement  of  Appropriation  Balances. 

A  special  form  of  statement   of   appropriation  balances 
should  be  devised  and  installed. 

203 


This  should  show  with  respect  to  each  appropriation  the  fol- 
lowing information : 

Amount  of  appropriation  modified  to  date. 

Total  amount  of  expenditures  charged. 

Amount  of  unexpended  balance. 

Amount  of  reserve  for  contract  and  open-market  orders. 

Amount  of  unencumbered  balance. 

Copies  of  this  statement  should  be  submitted  to  the  adminis- 
trative officials  of  the  department  at  the  end  of  each  month  or  as 
soon  as  possible  thereafter. 

Financial  Statements. 

In  addition  to  the  monthly  statement  of  appropriation 
balances,  the  accounting  officer  should  prepare  at  designated  per- 
iods the  following  statements  showing  the  financial  condition  of 
the  department  for  submission  to  the  administrative  officials : 

Balance  sheet. 

Statement  of  revenues  and  expenditures. 
Statement  of  receipts  and  disbursements. 
Fund  statement. 

The  necessary  data  for  the  preparation  of  these  statements 
will  be  obtained  from  the  general  ledger  'and  other  subsidiary 
records  after  trial  balances  have  been  prepared,  proving  the 
accuracy  of  the  accounts  as  posted. 

The  balance  sheet  is  a  summary  statement  showing  at  a  cer- 
tain date  and  hour  the  estimated  values  of  property  and  the 
amounts  due  from  debtors,  on  the  one  side,  and,  on  the  other 
side,  the  amounts  due  to  creditors,  the  difference  between  the  two 
sides  also  being  arrived  at  in  order  .to  show  the  approximate  sur- 
plus or  deficit. 

The  statement  of  revenues  and  expenditures  should  show  rev- 
enues accrued  through  the  levying  of  taxes,  etc.,  or  from  charges 
for  privileges  and  servces;  the  cost  of  administration,  operation 
and  maintenance  of  the  department  and  the  excess  of  revenue 
over  cost,  or  the  excess  of  cost  over  revenue. 

204 


The  statement  of  receipts  and  disbursements  should  be  an 
analytical  summary  showing  the  various  classes  of  receipts  and 
disbursements  during  a  fiscal  period.  The  information  for  this 
statement  should  be  obtained  from  the  records  of  the  treasurer. 

The  fund  statement  should  show  the  unencumbered  balances  of 
authorizations  to  incur  liabilities  and  the  contingent  liabilities 
on  contracts  and  orders' on  the  one  hand,  offset  by  the  resources, 
actual  and  prospective,  which  should  be  available  by  the  time  the 
contingent  liabilities  mature  into  actual  liabilities.  The  details 
of  the  unencumbered  balances  and  the  contingent  liabilities  are 
carried  in  the  appropriation  ledgers  and  other  records  in  which 
liabilities  are  recorded. 

All  of  these  records  are  controlled  by  means  of  accounts  car- 
ried in  the  general  ledger. 

Stores  Accounts. 

Proper  records,  including  standard  forms  and  procedure, 
should  be  established  to  control  the  receipt,  storage  and  con- 
sumption of  supplies  and  materials. 

No  goods  should  be  received  except  by  a  consignee  duly  au- 
thorized by  an  official  order  to  receive,  and  no  supplies  or  ma- 
terial should  be  issued  from  a  storehouse  except  upon  receipt  of 
a  requisition  approved  by  some  authorized  person.  As  supplies 
or  materials  are  issued,  they  should  be  billed  by  means  of  a  stores 
invoice  to  the  person  who  is  entitled  thereto  as  evidenced  by  the 
requisition.  Special  stores  transfer  sheets  should  be  provided  for 
use  when  transferring  stores  from  one  point  to  another. 

Advice  of  goods  received  from  vendors  should  be  prepared  and 
transmitted  to  the  accounting  officer  for  each  delivery. 

A  stores  ledger  should  be  maintained  by  the  accounting  officer 
which  should  show  the  quantity,  kind  and  value  of  all  material 
or  supplies  received  and  issued,  and  the  quantity  on  hand  at  any 
time.  A  card  index  ledger  is  the  most  suitable  for  this  purpose. 
The  person  in  physical  charge  of  the  stores  should  be  required 
to  maintain  currently  stock  cards  showing  the  quantity  of  each 
class  of  material  received  and  issued,  together  with  the  quantity 
on  hand  at  any  given  time. 

205 


All  receipts  and  issues  of  supplies  and  materials  should  be  re- 
ported to  the  accounting  officer  periodically,  and  persons  to 
whom  goods  are  issued  should  be  required  to  account  therefore 
through  an  adequate  system  of  consumption  records. 

By  such  methods  only  can  control  be  obtained  over  supplies 
and  materials.  An  efficient  system  of  stores  record  is  invaluable 
at  budget-making  time  to  insure  proper  appropriations  being 
made. 

Cost  Records. 

With  a  view  to  securing  information  essential  to  control 
over  the  efficiency  of  departmental  forces,  a  suitable  system  of 
.cost  records  should  be  established.  Considerable  time  should  be 
devoted  to  the  design  of  such  a  system  and  to  the  writing  of  a 
tentative  procedure  governing  the  use  of  forms  and  the  compila- 
tion of  costs  and  statistics  therefrom. 

The  objects  to  be  attained  by  the  installation  and  operation  of 
such  a  cost  system  are  briefly  as  follows: 

1 — To  ascertain  the  total  and  unit  cost  of  each  class  of  work 
performed. 

2 — To  show  the  quantity  of  each  class  of  work  performed. 

3 — To  show  separately  the  three  main  elements  of  expense  en- 
tering into  the  cost  of  each  class  of  work,  namely, 
a — Salaries  and  wages, 
b — Material  charges, 
c — Plant  and   equipment   charges. 

4 — To  show  comparatively  the  cost  of  performance  of  each 
group  of  workers. 

5 — To  secure  by  interpretation  of  this  data  information  as  to 
the  efficiency  of  performance  by  departmental  forces, 
thus  facilitating  administrative  control. 

6 — To  show  when  taken  in  conjunction  with  records  of  cur- 
rent conditions  the  adequacy  of  the  service  rendered  to 
the  public. 

206 


7 — To  permit  a  determination  of  the  point  beyond  which  it 
will  be  undesirable,  from  an  economic  point  of  view,  to 
continue  maintenance  work,  or,  in  other  words,  the  time 
when  replacement  must  be  contemplated. 

8 — To  provide  data  on  which  departmental  budget  estimates 
may  be  based. 

Classification  of  Expenditures. 

It  is  very  desirable,  if  all  the  essential  data  required  by 
administrative  officials  are  to  be  available,  that  an  adequate 
classification  of  expenditures  be  established.  Such  classification 
forms  the  framework  of  the  accounting  structure  and  upon  it 
the  value  of  the  whole  accounting  system  largely  depends. 

The  classification  should  be  constructed  so  as  to  permit  of  the 
segregation  of  expenditures  according  to  the  functions  or  activi- 
ties of  the  department  and  should  be  subdivided,  under  such 
functions  or  activities,  according  to  the  character  of  expenditure 
incurred. 


207 


APPENDIX  "C 


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208 


FORM  NO.  2  (1  copy) 
REQUISITION  FOR  SUMMER  REPAIRS. 

(front) 

BOARD  OF  EDUCATION 
Harrisburg,  Pa. 

Repairs,  Alterations  and  Improvements 

School  Building 

For  the  year  beginning  July  1,  191 

Note  opposite  each  item  of  repairs  required,  the  extent  and 
location  of  such  repairs. 

EXTERIOR  OF  BUILDING 

Pointing  up  brick  work. 

Repairing  frame  work. 

Painting  frame   work. 

Repairing  roof. 

Painting  roof. 

Repairing  gutters,  leaders  and  cornices. 

Improvements    required — snow    guards,    storm    doors,    storm 


FENCES  AND  OUTBUILDINGS. 

Repairing  fence. 

Painting  fence. 

Repairing  and  painting  outbuildings. 

YARDS  AND  SIDEWALKS 

Grading. 
Flagging. 


209 

C  of  C — 14 


FORM  NO.  2 

(Reverse  side.) 


INTERIOR  OF   BUILDING 

(Indicate  by  floor  number  and  room  number  where  work  is  to 
be  done.) 

Repairing  plaster  walls. 
Repairing  woodwork. 
Fainting  plaster  walls. 
Painting  woodwork. 
Repairing  flooring. 

HEATING  AND  VENTILATING  SYSTEM 
SANITARY  SYSTEMS 
ELECTRICAL  SYSTEM 
MISCELLANEOUS 


Principal. 


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210 


FORM  NO.  3  (In  triplicate) 
OPEN  ORDER  TO  MAKE  REPAIRS 


BOARD  OF  EDUCATION, 

121  Chestnut  Street,  Harrisburg,  Pa, 

191. 

M   _ 

Please  repair  at  the School.    No 

the  following,  and  charge  to  the  board  of  education: 


Bills  passed  by  superintendent 
on  fifteenth  of  each  month. 


Supt.    of  Buildings   and   Grounds. 


BOARD  OF  EDUCATION,  121  Chestnut  Street,  Harrisburgr 

Pa.,  191 

*NOTE  TO  PRINCIPAL. 

Allow  M  

To  repair  at  the  School.    No 

the  following  and  sign  below  on  satisfactory  completion  of  workr 


*NOTE — This  permit  must  be  shown  to  the  principal  before  starting 
work  and  on  ico'mpletion  of  work  signed  by  him  and  returned  to  this 
office  with  bill. 


I  certify  the  above  has  been  repaired, 

permit  must  be  shown  to  the 
iipletion   of   work   signed    by 

Principal.          Supt,  of  Buildings  and  Grounds. 

Triplicate  copy  is  in  the  form  of  stub  which  remains  in  the 
order  book.  When  the  principal's  copy  is  returned  signed  it  is- 
pasted  over  the  stub  for  reference. 

211 


FORM  NO.  4   (In  duplicate) 
WORK  ORDER  ON  DEPARTMENT  REPAIRMEN 


(Front) 


BOARD  OF  EDUCATION. 
Harrisburg,  Pa. 


.191 


Work  Order  No. 

To  

Please  have  the  following  work  done  for  the 
_ „ School: 

Detail    specification    


Enter  on  the  other  side  of  this  sheet  an  itemized  state- 
ment of  labor,  materials,  etc.,  used  in  the  above  work, 
except  cost,  and  return  same  to  this  office  when  work  is 
completed. 


Supt.  of  Buildings  and  Grounds. 


212 


FORM  NO.  -4 

(Reverse   Side) 


Work   commenced 


Work    finished 


Date. 

Labor 

Total. 

Workmen. 

Time 
Hours. 

Per 

Hour. 

Amoun 

Material 

Quantity 

'  Description. 

Price 
Per 

Ajmount. 

. 

I 

Incidentals 

1 

Total  Cost 

213 


FORM  NO.  5 

MONTHLY  REPORT  ON  JANITOR  SERVICE  BY 
PRINCIPALS 


To  the  Superintendent  of  Buildings  and  Grounds: 

According  to  the  Rules  and  Regulations  of  the  Board,  I  here- 
with submit  the  following  report  of  the  work  of  the  janitor,  and 

the  condition  of  the  

School  building  for  the  month  ending ,  19 : 

1.  Care  of  toilets  and  basements  

2.  Care  of  floors 

3.  Condition  of  the  walls  and  windows 

4.  Heating  and  ventilating  _ 

5.  Care  of  school  furniture 

6.  Care  of  yard 

7.  General  helpfulness  - 

.     Recommendations  and  suggestions :  


Principal. 


Ratings  should  be  by  percentages,   thus  "very  good" — 90% -100%,   etc. 


214 


FORM  NO.  6 
JANITOR'S  MONTHLY  REPORT 


To  the  Superintendent  of  Buildings  and  Grounds: 

I  herewith  submit  monthly  report  of  my  work  as  janitor  of 


tin 


.... school  for  the  month  of 


191. 


NO. 

TIME. 

OF 

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Coal  received  during  month tons. 

^Electric  light  meter,  beginning  of  month 

ending _ 

tElectric  power  meter,  beginning  of  month „., 

ending 

Repairs  made  by  me  _ - 

Remarks:    

Signed  Janitor. 

"Can   be   obtained   roughly   from  'wheelbarrow   loads   used. 
tTo  be  read  with    inspector  of  .company. 

Entries  must  be  made   daily  and  report   must  remain   at  building 
for    inspection    until    completed. 

215 


EXHIBIT  NO.  7 

CLASSIFICATION  OF  OPERATING  ITEMS  FOR 
CRITICAL  ANALYSIS 

(Column  headings  for  chart) 

Name  of  school. 

Volume  of  building,  cubic  feet. 

Number    of    classrooms,    including    equivalent    of    auditorium, 

gymnasium,   etc. 
Proper  number  of  seats. 
Heating  system. 

Total  grate   area  in   furnaces,  square   feet. 
Total   grate   area  under  boilers,   square   feet. 
Total   radiation,   square   feet. 
Direct. 
Indirect. 

Annual  coal  consumption. 
Tons. 

Cost  per  ton. 
Total  cost. 
Cost  per  cubic  foot. 
Cost   per   classroom. 
Cost  per  square  foot  of  radiation. 
Electrical  light  and  power. 

Connected  lighting  load,  k.  w. 
Connected  power  load,  k.  w. 
Annual  consumption  of  electricity. 
For  light — k.  w.  hours. 

Total  cost. 

For  power — k.  w.  hours. 
Total  cost. 


216 


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